Capital gains that are realized through the sale or exchange of appreciated property are eligible for the tax benefits, provided that those amounts are invested in an OZ Fund within 180 days of the date of the sale or exchange. Any additional amounts invested in excess of the realized capital gains are not eligible for any tax benefits. There is no tracing of funds and, unlike Section 1031, the taxpayer may take possession of the funds prior to investing them in an OZ Fund.
Community Development Corporation of Oregon Selects NES Financial to Administer Its Opportunity Zone Fund
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