What types of businesses are legally allowed to operate in a designated opportunity zone to ensure I qualify for the capital gains tax deferral benefits?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What types of businesses are legally allowed to operate in a designated opportunity zone to ensure I qualify for the capital gains tax deferral benefits?
3 real searches · 1 real-search pass
IRS Opportunity Zones tax benefits current rules 2026 qualified opportunity fund business requirementsGoogle ↗
OBSERVED
IRS Qualified Opportunity Zone business requirements 50% gross income 70% tangible property prohibited businesses 2026Google ↗
OBSERVED
26 USC 1400Z-2 qualified opportunity zone business prohibited business sin business 5 percent financial propertyGoogle ↗
OBSERVED
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
Classifying 3 queries…
Searches and sources
ChatGPT3 real searches · gpt-6
IRS Opportunity Zones tax benefits current rules 2026 qualified opportunity fund business requirements Google ↗
IRS Qualified Opportunity Zone business requirements 50% gross income 70% tangible property prohibited businesses 2026 Google ↗
26 USC 1400Z-2 qualified opportunity zone business prohibited business sin business 5 percent financial property Google ↗
- 26 CFR § 1.1400Z2(d)-1 - Qualified opportunity funds and qualified opportunity zone businesses. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- Instructions for Form 8996 (12/2024) · irs.gov
- Internal Revenue Bulletin: 2026-43 · irs.gov
- 26 U.S. Code § 1400Z-2 - Special rules for capital gains invested in opportunity zones | U.S. Code | US Law · law.cornell.edu
- Invest in a Qualified Opportunity Fund · irs.gov
- Internal Revenue Bulletin: 2026-28 · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS Opportunity Zones tax benefits current rules 2026 qualified opportunity fund business requirements OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Qualified Opportunity Zone business requirements 50% gross income 70% tangible property prohibited businesses 2026 OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
26 USC 1400Z-2 qualified opportunity zone business prohibited business sin business 5 percent financial property OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |