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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 6039L | Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 61 | INFORMATION AND RETURNS | 6039L | 26 U.S.C. § 6039L | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s6039L | data/legal/raw/us/code/title-26/usc26.xml | d915d2c2d6e5b884cc3e7566618c61ca5d2d1306a8c5f64671161904e19dd319 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 3c0734e8036ff326fff893ac3bcc42e3c732a663fb1aa87e18b1b051b46beadf | 2026-07-04 | official |
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26 U.S.C. § 6039L - Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
Text
(a) In general Every applicable qualified opportunity zone business shall furnish to the qualified opportunity fund described in subsection (b) a written statement at such time, in such manner, and setting forth such information as the Secretary may by regulations prescribe for purposes of enabling such qualified opportunity fund to meet the requirements of section 6039K(b)(5).
(b) Applicable qualified opportunity zone business For purposes of subsection (a), the term “applicable qualified opportunity zone business” means any qualified opportunity zone business—
(1) which is a trade or business of a qualified opportunity fund,
(2) in which a qualified opportunity fund holds qualified opportunity zone stock, or
(3) in which a qualified opportunity fund holds a qualified opportunity zone partnership interest.
(c) Other terms Any term used in this section which is also used in subchapter Z of chapter 1 shall have the meaning given such term under such subchapter.
(d) Application to qualified rural opportunity businesses Every applicable qualified rural opportunity zone business (as defined in subsection (b) determined after application of the substitutions described in this sentence) shall furnish the written statement required under subsection (a), applied—
(1) by substituting “qualified rural opportunity” for “qualified opportunity” each place it appears, and
(2) by treating any reference (after the application of paragraph (1)) to qualified rural opportunity zone stock, a qualified rural opportunity zone partnership interest, or a qualified rural opportunity zone business as stock, an interest, or a business, respectively, described in subclause (I) or (II), as the case may be, of section 1400Z–2(b)(2)(C)(i).
(Added Pub. L. 119–21, title VII, § 70421(d)(1), July 4, 2025, 139 Stat. 229.)
Notes
Statutory Notes and Related Subsidiaries
Effective DateSection applicable to taxable years beginning after July 4, 2025, see section 70421(d)(5) of Pub. L. 119–21, set out as an Effective Date of 2025 Amendment note under section 6011 of this title.