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TREAS/IRS RIN: 1545-BP50 Publication ID: Fall 2022 
Title: Foreign Investors in Qualified Opportunity Zones 

Proposed revisions to the regulations under section 1400Z-2 addressing eligibility requirements for foreign persons eligible to defer gain under section 1400Z-2(a).

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.1400Z2-0    26 CFR 1.1400Z2(a)-1    26 CFR 1.1400Z2(a)-2    26 CFR 1.1400Z2(b)-1    26 CFR 1.1400Z2(d)-1    26 CFR 1.1445-3    26 CFR 1.1446-3    26 CFR 1.1446-6    26 CFR 1.1446-7    26 CFR 1.1446(f)-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1400Z-2(e)(4)   
Legal Deadline:  None
Action Date FR Cite
NPRM  04/14/2021  86 FR 19585   
NPRM Comment Period End  06/11/2021 
Final Action  05/00/2023 
Additional Information: REG-121095-19 (NPRM) Drafter attorney: Milton Cahn (202) 317-4934 Reviewer attorney: Kenneth Jeruchim (202) 317-5448 Treasury attorney: Kamela Nelan (202) 622-1540 CC:INTL:B04
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Milton M. Cahn
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6939
Fax:855 576-9225