Statements (26)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
investment vehicle
|
| gptkbp:createdBy |
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
|
| gptkbp:eligibleInvestor |
corporations
individuals partnerships trusts |
| https://www.w3.org/2000/01/rdf-schema#label |
Qualified Opportunity Fund
|
| 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
|