# Final Regulations: Qualified Opportunity Zones (TD 9889): Final Regulations: Qualified Opportunity Zones (TD 9889)

IRS guidance. 2020 · Internal Revenue Service.

Cites 26 U.S.C. § 1092: § 1092(a)(1)(B) (5x), § 1092(a)(2) (4x), § 1092(a) (2x), § 1092(a)(1)(A) (2x), § 1092(a)(2)(A)(ii) (2x), § 1092(a)(2)(A)(iv) (2x), § 1092(a)(3) (1x), § 1092(a)(3)(A)(ii) (1x), § 1092(c)(1) (1x)