Qualified Opportunity Fund

URI: https://gptkb.org/entity/Qualified_Opportunity_Fund
GPTKB entity
Statements (26)
Predicate Object
gptkbp:instanceOf gptkb:investment_vehicle
gptkbp:createdBy gptkb:Tax_Cuts_and_Jobs_Act_of_2017
gptkbp:eligibleInvestor corporations
individuals
partnerships
trusts
gptkbp:mustBeOrganizedAs gptkb:company
gptkb:organization
gptkbp:mustHold at least 90% of assets in Qualified Opportunity Zone property
gptkbp:mustHoldAssetsFor at least 10 years for maximum benefit
gptkbp:mustInvestIn Qualified Opportunity Zone property
gptkbp:offers tax incentives
gptkbp:purpose invest in Qualified Opportunity Zones
gptkbp:regulates gptkb:Internal_Revenue_Service
gptkbp:relatedTo gptkb:Qualified_Opportunity_Zone
community development
capital gains tax
economic revitalization
gptkbp:reportsTo gptkb:IRS_Form_8996
gptkbp:subject annual certification
gptkbp:taxIncentiveType deferral of capital gains
partial exclusion of capital gains
exclusion of gains from Opportunity Fund investments
gptkbp:bfsParent gptkb:Opportunity_Zones
gptkbp:bfsLayer 6
https://www.w3.org/2000/01/rdf-schema#label Qualified Opportunity Fund