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

Nov. 21, 2025, 9:53 PM UTC

The IRS has published a private letter ruling on I.R.C. §1400Z and Treas. Reg. §§301.9100 and 1.1400Z2, granting 60-day extension to elect self-certification as a qualified opportunity fund (QOF) with amended tax return. [PLR 202547010]

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