Public hearings scheduled: GILTI and opportunity zone proposed regulations
GILTI and opportunity zone proposed regulations
The U.S. Treasury Department and IRS today release to the Federal Register announcements of public hearings relating to proposed regulations under the “global intangible low-taxed income” (GILTI) provisions of section 951A and concerning the proposed regulations under section 1400Z-2 and the provisions concerning capital gains invested in qualified opportunity funds.
- The public hearing for the GILTI proposed regulations is scheduled for February 13, 2019. Read the public hearing notice [PDF 145 KB]
- The public hearing for the opportunity funds proposed regulations is scheduled for February 14, 2019. Read the public hearing notice [PDF 93 KB]
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