Rules Relating to Individuals' Title 11 Cases
- § 1.1398-1 Treatment of passive activity losses and passive activity credits in individuals' title 11 cases
- § 1.1398-2 Treatment of section 465 losses in individuals' title 11 cases
- § 1.1398-3 Treatment of section 121 exclusion in individuals' title 11 cases
- § 1.1400L(b)-1 Additional first year depreciation deduction for qualified New York Liberty Zone property
- § 1.1400Z2-0 Table of Contents
- § 1.1400Z2(a)-1 Deferring tax on capital gains by investing in opportunity zones
- § 1.1400Z2(b)-1 Inclusion of gains that have been deferred under section 1400Z-2(a)
- § 1.1400Z2(c)-1 Investments held for at least 10 years
- § 1.1400Z2(d)-1 Qualified opportunity funds and qualified opportunity zone businesses
- § 1.1400Z2(d)-2 Qualified opportunity zone business property
- § 1.1400Z2(e)-1 [Reserved]
- § 1.1400Z2(f)-1 Administrative rules- penalties, anti-abuse, etc