Qualified opportunity zone definition
Qualified opportunity zone means a federal population census tract in this State that was eligible to be designated as a qualified opportunity zone pursuant to 26 U.S.C. s.1400Z-1.
Qualified opportunity zone means a federal population census
Qualified opportunity zone means a qualified opportunity zone as defined in 26
Examples of Qualified opportunity zone in a sentence
Qualified opportunity zone property includes any qualified opportunity zone stock, any qualified opportunity zone partnership interests, and any qualified opportunity zone business property.
Qualified Property includes (i) “qualified opportunity zone stock,” (ii) “qualified opportunity zone partnership interests” and (iii) “qualified opportunity zone business property.” Qualified opportunity zone stock includes newly-issued stock in an entity classified as a domestic corporation for U.S. federal tax purposes, where the corporation’s only trade or business is a “qualified opportunity zone business.” The stock also must be acquired solely in exchange for cash.
More Definitions of Qualified opportunity zone
Qualified opportunity zone shall have the meaning set forth in Section 1400Z-1(a) of the Code.
Qualified opportunity zone means census tracts identified as qualified opportunity zones as certified under the federal Tax Cuts and Jobs Act of 2017 (Public Law 115-97);
Qualified opportunity zone means a census tract certified
Qualified opportunity zone means an area
Qualified opportunity zone means "Qualified Opportunity Zone" as that term is
Qualified opportunity zone means a census tract generally composed of economically distressed communities that qualify for the Opportunity Zone designation according to criteria outlined in 2017’s Tax Cuts and Jobs Act within which qualified investments receive certain tax incentives.
Qualified opportunity zone means an area designated as such by the secretary of the United States Treasury.