26 USC Subtitle A, CHAPTER 1, Subchapter Z: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter Z-Opportunity Zones
Subchapter Z-Opportunity Zones
Sec.
1400Z–1.
Designation.
1400Z–2.
Special rules for capital gains invested in opportunity zones.