qualified opportunity zone property
Defined in 1 place of the United States Code.
The term "qualified opportunity zone property" means property which is—
(i) qualified opportunity zone stock,
(ii) qualified opportunity zone partnership interest, or
(iii) qualified opportunity zone business property.
Source
- 2017–present26 U.S.C. § 1400Z-2Internal Revenue Code · Special rules for capital gains invested in opportunity zones · for purposes of this section