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How To Fill Out IRS Form 8996 (For OZ Funds)

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IRS Form 8996 is how an entity (typically an LLC partnership, Scorp, or Ccorp) elects to be treated as a Qualified Opportunity Fund for the purposes of investing in Opportunity Zones under Internal Revenue Code Section 1400Z2. Ashley Tison of OZ Pros walks thru how QOZ fund managers can complete this form.

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