Provides taxpayers with a list of eligible census tracts in advance of the 2023 tax filing season, to enable taxpayers to identify the unique 11-digit census tract identifier (GEOID) for the location ...
On April 6, 2026, the IRS released Rev. Proc. 2026-14 (Revenue Procedure), providing guidance regarding the nomination of census tracts to be designated as qualified opportunity zones (QOZs) pursuant ...