Proposed RuleC1-2026-18574
Information Reporting Regarding Qualified Opportunity Zones and Updated Qualified Opportunity Fund Certification and Decertification Procedures
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 28, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Full Text
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<title>Federal Register, Volume 91 Issue 186 (Monday, September 28, 2026)</title>
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[Federal Register Volume 91, Number 186 (Monday, September 28, 2026)]
[Proposed Rules]
[Page 61175]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: C1-2026-18574]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 301
[REG-116506-25]
RIN 1545-BR82
Information Reporting Regarding Qualified Opportunity Zones and
Updated Qualified Opportunity Fund Certification and Decertification
Procedures
Correction
In proposed rule document 2026-18574 beginning on page 57968 in the
issue of Friday, September 11, 2026, make the following correction:
On page 57968, in the first column, in the second line of the DATES
section, ``October 16, 2026'' should read ``October 26, 2026''.
[FR Doc. C1-2026-18574 Filed 9-25-26; 8:45 am]
BILLING CODE 0099-10-D
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</html>Indexed from Federal Register on September 28, 2026.
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