IRS Issues PLR Granting Extension for Form 8996 Filing to Self-Certify as Qualified Opportunity Fund

The IRS has issued a private letter ruling on I.R.C. §1400Z-2 and Treas. Reg. §301.9100 granting a taxpayer 60-day extension to file Form 8996 to self-certify as a qualified opportunity fund (QOF) effective for the first month of the tax year. [PLR 202612003]

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