IRS PLR: Extension Granted to Elect Qualified Opportunity Fund Self-Certification (IRC §1400Z)

The IRS has published a private letter ruling on Section 1400Z and Treasury Regulation Sections 301.9100 and 1.1400Z2 granting 60-day extension to file Form 8996 to make election to self-certify as a qualified opportunity fund (QOF) with amended tax return. [PLR 202429013]

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