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.
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| Artículos | IEF | IEF | OP 235/2018/36/1-5 (Browse shelf) | Available | OP 235/2018/36/1-5 |
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| OP 235/2018/36/1-2 Another superseded Quill | OP 235/2018/36/1-3 Tax adventures in litigation land | OP 235/2018/36/1-4 Planning options for charitable giving under the new tax law | OP 235/2018/36/1-5 New incentivized investment | OP 235/2018/36/1-6 Four state challenge the cap on SALT deductions | OP 235/2018/36/1-7 Strategies for the new base erosion and anti-abuse tax | OP 235/2018/4 Journal of Taxation of Investments |
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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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