By Marc Schultz ( June 17, 2019, 1:24 PM EDT) -- This is the second part of an article that analyzes the second tranche of proposed regulations for the opportunity zone provisions set forth in Internal Revenue Code Section 1400Z-2. Part 1 of this article focused on investor issues such as inclusion events regarding the eligible gain being deferred, whether an investment in a qualified opportunity fund is a qualifying investment, the 10-year benefit and other items....
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