Insights: PublicationsMore Room on the Yellow Brick Road: Even Non-U.S. Persons Can Seek the Wonderful World of OZTax Management International JournalJuly 12, 2019 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 |

