2024 26 CFR 1.1502-14Z – Application of opportunity zone rules to members of a consolidated group

2023 26 CFR 1.1502-14Z – Application of opportunity zone rules to members of a consolidated group

2022 26 CFR 1.1502-14Z – Application of opportunity zone rules to members of a consolidated group

2021 26 CFR 1.1502-14Z – Application of opportunity zone rules to members of a consolidated group