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This is Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures as published by Federal Register, last updated here 26 September 2026. It is in force today.
Source
- Published by
- Office of the Federal Register
- Source
- Federal Register
- Licence
- US federal government work — not subject to copyright
- Held here since
- 26 September 2026
- Last updated here
- 26 September 2026
Version
- Status
- In force
- Version in force from
- 28 September 2026
- Version published
- 28 September 2026
- Text
- Authoritative text
- Language
- en
- Jurisdiction
- United States — Federal
Authority
- Citation
- 91 FR 61175
- Kind
- Administrative rule
- Enacted by
- Treasury Department; Internal Revenue Service
- Administered by
- Treasury Department
- Enacted
- 28 September 2026
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in force 2026-09-28 – present
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Provenance
- Enacted
- 2026-09-28
- Enacted by
- Treasury Department; Internal Revenue Service
Amendment history
Every version is kept. Nothing is overwritten.
§
original
2026-09-28 – present