# Prop. Treas. Reg. § 301.6011-2: [Amended]

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. § 6011.

Par. 9. Section 301.6011-2 is amended by, in paragraph (b)(1), removing the language “Form 8027,” and adding the language “Form 8027, Form 8996,” in its place.