000			01546nab a2200289 c 4500
003			ES-MaIEF
005			20181030120909.0
007			ta
008			181029t2018 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100			_aFichtenbaum, Mark _959786
245		0	_aNew incentivized investment _b : opportunity zones _c Mark Fichtenbaum
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aIn 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.
650		4	_943879 _aINVERSIONES EMPRESARIALES
650		4	_947647 _aLOCALIZACION
650		4	_941525 _aCRISIS ECONOMICAS
650		4	_947460 _aIMPUESTOS
650		4	_947462 _aINCENTIVOS FISCALES
650		4	_942888 _aESTADOS UNIDOS
773	0		_9157918 _oOP 235/2018/36/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 36, n. 1, Fall 2018, p. 47-50
856			_uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3601-05-Zones.pdf
942			_cART
999			_c139186 _d139186