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GTIS Partners [Real Estate - North America]

2019 Top 100 Real Estate ranking: 127

Q4 2018 – US QOZ Impact on Real Estate

As part of the 2017 Tax Cuts and Jobs Act of 2017, Congress created a new provision in the tax code to incentivize investment in designated Qualified Opportunity Zones (“QOZs”), lower income areas that would benefit from capital investment and development. Senior Treasury officials estimate that the QOZ tax benefit ...

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