IRS PLR: Qualified Opportunity Fund Self-Certification Election Deemed Timely Filed (IRC §1400Z)

The IRS has published a private letter ruling on Section 1400Z and Treasury Regulation Sections 301.9100 and 1.1400Z2 granting request that taxpayer’s Form 8996 filing be treated as timely for purposes of electing qualified opportunity fund (QOF) self-certification. [PLR 202429011]

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