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26 CFR · Internal Revenue

§ 1.1400Z2(e)-1 — § 1.1400Z2(e)-1 [Reserved]

26 CFR § 1.1400Z2(e)-1
TitleTitle 26: Internal RevenuePartPart 1: Income Taxes
SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.1400Z2(e)-1 (§ 1.1400Z2(e)-1 [Reserved]) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 C.F.R. § 1.1400Z2(e)-1 (2026).

Text

§ 1.1400Z2(e)-1 [Reserved]

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Related

§ 1.1400
26 C.F.R. § 1.1400

Nearby Sections

11
§ 1.1400Z2(a)-1
Deferring tax on capital gains by investing in opportunity zones.
§ 1.1400Z2(b)-1
Inclusion of gains that have been deferred under section 1400Z-2(a).
§ 1.1400Z2(c)-1
Investments held for at least 10 years.
§ 1.1400Z2(d)-1
Qualified opportunity funds and qualified opportunity zone businesses.
§ 1.1400Z2(d)-2
Qualified opportunity zone business property.
§ 1.1400Z2(e)-1
§ 1.1400Z2(e)-1 [Reserved]
§ 1.1400Z2(f)-1
Administrative rules- penalties, anti-abuse, etc.
§ 1.1401-1
Tax on self-employment income.
§ 1.1402(a)-1
Definition of net earnings from self-employment.
§ 1.1402(a)-2
Computation of net earnings from self-employment.
§ 1.1402(a)-3
Special rules for computing net earnings from self-employment.

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Bluebook (online)
26 C.F.R. § 1.1400Z2(e)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1400Z2(e)-1.
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