RULES RELATING TO INDIVIDUALS' TITLE 11 CASES
- Section 1.1398-1 - Treatment of passive activity losses and passive activity credits in individuals' title 11 cases
- Section 1.1398-2 - Treatment of section 465 losses in individuals' title 11 cases
- Section 1.1398-3 - Treatment of section 121 exclusion in individuals' title 11 cases
- Section 1.1400L(b)-1 - Additional first year depreciation deduction for qualified New York Liberty Zone property
- Section 1.1400Z2-0 - Table of Contents
- Section 1.1400Z2(a)-1 - Deferring tax on capital gains by investing in opportunity zones
- Section 1.1400Z2(e)-1 - Reserved
- Section 1.1400Z2(f)-1 - Administrative rules- penalties, anti-abuse, etc
- Section 1.1400Z2(b)-1 - Inclusion of gains that have been deferred under section 1400Z-2(a)
- Section 1.1400Z2(c)-1 - Investments held for at least 10 years
- Section 1.1400Z2(d)-1 - Qualified opportunity funds and qualified opportunity zone businesses
- Section 1.1400Z2(d)-2 - Qualified opportunity zone business property