26 U.S.C. § 6039L: Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses

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). which is a trade or business of a qualified opportunity fund, in which a qualified opportunity fund holds qualified opportunity zone stock, or in which a qualified opportunity fund holds a qualified opportunity zone partnership interest. Any term used in this section which is also used in subchapter Z of chapter 1 shall have the meaning given such term under such subchapter. by substituting “qualified rural opportunity” for “qualified opportunity” each place it appears, and by treating any reference (after the application of paragraph (1)) to qualified rural opportunity zone stock, a qualified rural opportunity zone partnership interest, or a qualified rural opportunity zone business as stock, an interest, or a business, respectively, described in subclause (I) or (II), as the case may be, of section 1400Z–2(b)(2)(C)(i).