New Article: Reid S. Vardell, The Land of Opportunity Zones: Deferring Taxable Capital Gains Through Investments in Low-Income Communities, Missouri Law Review 84(3)(2019).
The market reserve of unrealized capital gains in the United States has grown to an estimated $6 trillion. A new program provides a novel way to incentivize investors into realizing those gains but deferring recognition, while at the same time helping to revitalize areas of America that need it most.
Poverty Law 