Fichtenbaum, Mark
New incentivized investment : opportunity zones / Mark Fichtenbaum .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In the recently passed Tax Cuts and Jobs Act, Congress has added an opportunity to encourage investors to start new businesses in economically depressed areas. The incentives are threefold: (1) gains from the sale of any property are deferred to the extent they are invested in an “opportunity zone” fund; (2) the amount of the deferred gain is reduced if the investor maintains the investment for at least fi ve years; and (3) all profi ts from the new investment escape tax altogether as long as it is held for at least 10 years.
INVERSIONES EMPRESARIALES
LOCALIZACION
CRISIS ECONOMICAS
IMPUESTOS
INCENTIVOS FISCALES
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 1, Fall 2018, p. 47-50
New incentivized investment : opportunity zones / Mark Fichtenbaum .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In the recently passed Tax Cuts and Jobs Act, Congress has added an opportunity to encourage investors to start new businesses in economically depressed areas. The incentives are threefold: (1) gains from the sale of any property are deferred to the extent they are invested in an “opportunity zone” fund; (2) the amount of the deferred gain is reduced if the investor maintains the investment for at least fi ve years; and (3) all profi ts from the new investment escape tax altogether as long as it is held for at least 10 years.
INVERSIONES EMPRESARIALES
LOCALIZACION
CRISIS ECONOMICAS
IMPUESTOS
INCENTIVOS FISCALES
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 1, Fall 2018, p. 47-50