§6039K. Returns with respect to qualified opportunity funds and qualified rural opportunity funds — Inbound Citations
26 U.S.C. § 6039K
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 6039K as a whole
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(8) Notwithstanding paragraphs (1) and (2), any return filed by a qualified opportunity fund or qualified rural opportunity fund under section 6039K shall be filed on magnetic media or other machine-readable form.
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(a) If any person required to file a return under section 6039K fails to file a complete and correct return under such section in the time and in the manner prescribed therefor, such person shall pay a penalty of $500 for each day during which such failure continues.
Citations to §6039K(b)(5)
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(a) 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).
Citations to §6039K(c)
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(NN) section 6039K(c) (relating to disposition of qualified opportunity fund investments), or