Statements (15)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:availableOn |
irs.gov
|
| gptkbp:filingMethod |
annually
|
| gptkbp:firstIssueDate |
2018
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:publicLawNumber |
8996
|
| gptkbp:relatedTo |
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
|
| gptkbp:reportsTo |
assets held in Opportunity Zones
compliance with 90% investment standard |
| gptkbp:requires |
funds seeking Opportunity Zone tax benefits
|
| gptkbp:usedBy |
Qualified Opportunity Funds
|
| gptkbp:usedFor |
Qualified Opportunity Fund certification
|
| gptkbp:bfsParent |
gptkb:Qualified_Opportunity_Fund
|
| gptkbp:bfsLayer |
7
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRS Form 8996
|