New incentivized investment : opportunity zones Mark Fichtenbaum
By: Fichtenbaum, Mark
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Material type: 
ArticlePublisher: 2018Subject(s): INVERSIONES EMPRESARIALES | LOCALIZACION | CRISIS ECONOMICAS | IMPUESTOS | INCENTIVOS FISCALES | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Journal of Taxation of Investments v. 36, n. 1, Fall 2018, p. 47-50Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2018/36/1-5 (Browse shelf) | Available | OP 235/2018/36/1-5 |
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.
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