IRS Issues PLR Granting Partnership Extension to Self-Certify as Qualified Opportunity Fund

The IRS has published a private letter ruling on I.R.C. §1400Z-2 and Treas. Reg. §301.9100 granting a partnership extension of time to file Form 8996 to self-certify as a qualified opportunity fund (QOF) effective for the intended certification date. [PLR 202614025]

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