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Introduction

SECTION 5. PROCEDURE

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

.01 A Nomination Tool, which can be accessed online, has been developed for the benefit of State CEOs that are making nominations of census tracts for designation as QOZs.

.02 Further information on the nomination process under § 1400Z–1 of the Code, including how to access the online Nomination Tool and how to request an extension of the determination period, will be sent individually to all State CEOs.

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

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