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In ordinary words.
Investors may get tax advantages for putting eligible gains into designated development funds.
In legal terms.
Internal Revenue Code §§ 1400Z-1 and 1400Z-2 established qualified opportunity zones and special rules for eligible investments; timing and legislation must be checked.
Where it stops being legal.
Funds must qualify, required investment conditions apply, and incentives are not a license for misrepresentation.
General U.S.-focused information. Cases and statutes may have jurisdiction-specific exceptions. This citation may be a general primer; verify the governing primary authority. Not legal advice.