IRS Issues Private Letter Ruling Granting Extension for Late QOF Self-Certification Filing

March 2, 2026, 7:04 PM UTC

The IRS has issued a private letter ruling on I.R.C. §1400Z-2 and Treas. Reg. §301.9100 granting an extension of time for taxpayer to self-certify as a qualified opportunity fund (QOF) for Year 1. [PLR 202609004]

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