# Prop. Treas. Reg. § 1.1400Z2-0: Table of Contents.

Proposed regulation, not in force. REG-115420-18, 91 FR 57968, published 2026-09-11 <https://www.federalregister.gov/documents/2026/09/11/2026-18574/information-reporting-regarding-qualified-opportunity-zones-and-updated-qualified-opportunity-fund>. Interprets 26 U.S.C. § 1400Z-2.

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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