Obtaining QOZ Fair Value
Taxpayers who deferred gains with qualified opportunity zone investments during 2018 to 2025 must recognize those deferred gains on December 31, 2026. The amount of the deferred gain to be recognized can be reduced if the fair value of the qualified opportunity zone investment as of December 31, 2026, is less than the amount of deferred gain. (Special rules apply for investments held in partne...