Tuesday - July 7, 2026
IRS Issues Notice on Transitional Guidance on Qualified Opportunity Zones Under Sec. 1400Z-1 and 1400Z-2
July 07, 2026
WASHINGTON, July 7 -- The Internal Revenue Service issued the following notice (No. 2026-40) on July 6, 2026, entitled "Transitional Guidance on Qualified Opportunity Zones under Sec. 1400Z-1 and 1400Z-2".

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SECTION 1. PURPOSE

This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to issue proposed regulations regarding qualified opportunity zones (QOZs) under Sec.Sec. 1400 . . .

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