Kilpatrick Townsend

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More Room on the Yellow Brick Road: Even Non-U.S. Persons Can Seek the Wonderful World of OZ

Tax Management International Journal

July 12, 2019

Written by James S.H. Null

This article provides an overview of Opportunity Zone rules with respect to "eligible taxpayers" and "eligible gains." The types of non-US persons that can benefit from §1400Z-2 and more.

Related People

James S.H. Null

jnull@ktslaw.com