Friday - October 23, 2026
IRS Issues Notice on Request for Additional Comments on Issues Regarding Investments in Qualified Opportunity Funds
October 13, 2026
WASHINGTON, Oct. 13 -- The Internal Revenue Service issued the following notice (No. 2026-55) entitled "Request for Additional Comments on Issues under Sec. 1400Z-2 Regarding Investments in Qualified Opportunity Funds and Qualified Opportunity Zone Businesses".

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SECTION 1. PURPOSE

This notice requests comments on issues arising under Sec. 1400Z-2 of the Internal Revenue Code (Code)/1, as amended by Sec. 70421 of Public Law 119-21, 139 Stat. 7 . . .

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