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Expert Analysis

10 Questions For Upcoming Opportunity Zone Guidance

By Marc Schultz ( September 6, 2018, 4:06 PM EDT) -- The Tax Cuts and Jobs Act created a new federal income tax incentive program, the "opportunity zone program," located in Sections 1400Z-1 and Section 1400Z-2, the "opportunity zone provisions," of the Internal Revenue Code of 1986. The opportunity zone program is designed to encourage the investment of private capital in certain designated areas throughout the United States referred to as "qualified opportunity zones."...

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