Issue Number: Notice 2026-55
Inside This Issue
Notice 2026-55 requests comments on issues arising under § 1400Z-2 of the Internal Revenue Code (Code) , as amended by § 70421 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA), regarding investments in businesses located in qualified opportunity zones (QOZs), including on whether additional guidance is needed under § 1400Z-2 to address issues relating to qualifying investments of amounts of eligible gains made by taxpayers in qualified opportunity funds (QOFs) and investments of such funds made by QOFs in qualified opportunity zone businesses (QOZBs).
NOTICE 2026-55 WILL BE IN IRB: 2026-43, DATED: October 19, 2026
Back to Top
Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.
RECEIVE TEXT MESSAGES FROM THE IRS!
Did you know you can now receive IRS bulletins directly on your mobile phone?
Stay informed wherever you are with convenient text message updates. Some IRS topics like IRS Newswire and QuickAlerts are available for text subscription, giving you faster access to important information through a new, easy-to-use communication channel.
Additional topics will be added throughout the year, expanding the information you can receive by text.
Opt-in today to start receiving IRS text message bulletins and stay connected on the go.
This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.
|
