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This classic line from The Godfather, strangely comes to mind in light of a new federal program that allows for the deferral of capital gains taxes. “Leave the Taxes. Invest in the Property” is essentially the mantra of the recently enacted Qualified Opportunity Zone program (the “Program”). The Program, passed into law in December of 2017, as part of the Tax Cuts and Jobs Act, provides an investor with the ability to defer taxes on capital gains.
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