OPPORTUNITY ZONES: Census Tract Designations, Investment Activities, and IRS Challenges Ensuring Taxpayer Compliance.

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    • Subject Terms:
      CENSUS; TAX incentives; UNITED States. Internal Revenue Service; INVESTMENTS; INVESTORS
    • Abstract:
      The article describes the process for designating census tracts as Opportunity Zones and compares characteristics of designated and nondesignated tracts. Topics discussed include Qualified Opportunity Funds' experiences with and states' views on the tax incentive; recommendations of research compliance risks of high-wealth investors and large partnership Qualified Opportunity Funds; and IRS's taxpayer compliance plans.