Par. 2. Section 1.1400Z2-0 is amended by: 1. Revising the entries for § 1.1400Z2(d)-1(a)(2) and (3); 2. Adding an entry for § 1.1400Z2(d)-1(e)(3); and 3. Revising the entry for § 1.1400Z2(d)-2(d)(3). The additions and revisions read as follows:
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§ 1.1400Z2(d)-1 Qualified opportunity funds and qualified opportunity zone businesses.
(a) * * *
(2) Required self-certification of an eligible entity as a QOF.
(3) Voluntary decertification of a QOF.
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(e) * * *
(3) Applicability date.
§ 1.1400Z2(d)-2 Qualified opportunity zone business property.
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(d) * * *
(3) Substantially all of a QOF's or qualified opportunity zone business's holding period for owned or leased tangible property.
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