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Introduction

SECTION 4. SCOPE

Internal Revenue Bulletin 2018-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to the CEO of any State that desires to nominate for designation as QOZs population census tracts that are either LICs that qualify under § 1400Z–1(c)(1) of the Code or non-LIC contiguous tracts that qualify under § 1400Z–1(e)(1) of the Code.

February 26, 2018 384 Bulletin No. 2018–9

foreign corporations (within the meaning of section 965(e)). 1

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▸Contents — Internal Revenue Bulletin 2018-9
Internal Revenue Bulletin 2018-9

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