Page 127 - Small Business IRS Training Guides

Slide 29 – Poll Question

Poll Question

True or False

Qualified Opportunity Fund only needs to file
Form 8996 the first year.

 True
 False

29

Slide 30 – Poll Question

Poll Question

True or False

A trust may be a Qualified Opportunity Fund

 True
 False

30

Tax Cuts and Jobs Act (TCJA) – Opportunity Zones Student Guide
05/2019 F-15 73083-602