IRS PLR: Relief Granted Deeming Form 8996 Timely Filed to Self-Certify as a QOF (IRC §1400Z)

The IRS has published a private letter ruling on Section 1400Z and Treasury Regulation Section 301.9100 granting relief by considering as timely filed taxpayer’s Form 8996 self-certifying as a qualified opportunity fund (QOF). [PLR 202349001]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.