Par. 13. Section 301.6722-1 is amended by: 1. Removing the word “or” from the end of paragraph (e)(2)(xxxvii); and 2. Adding paragraphs (e)(2)(xxxix) and (xl), and (g)(2)(iii). The additions read as follows:
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(e) * * *
(2) * * *
(xxxix) Section 6039K(c) (relating to reporting of investor dispositions and voluntary decertifications with respect to qualified opportunity funds); or
(xl) Section 6039L (relating to information required from certain qualified opportunity zone businesses).
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(g) * * *
(2) * * *
(iii) Paragraphs (e)(2)(xxxix) and (xl) of this section apply with respect to payee statements required to be furnished on or after [date of publication of final regulations in the Federal Register ].