[USC02] 26 USC Subtitle A, CHAPTER 1, Subchapter Z: Front Matter
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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.