 So in original. This subsection does not contain a paragraph (8).

in lieu of the application of such rule in section 179(d)(2)(A).

 So in original. Probably should be “subsection (d)(1),”.

the qualified opportunity fund shall pay a penalty for each month it fails to meet the requirement in an amount equal to the product of—

Statutory Notes and Related Subsidiaries

Effective Date

Section effective on Dec. 22, 2017, see section 13823(d) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 1016 of this title.