Category

Real Estate

Type

Real Estate

2025 Limit

Deferral of original gain; exclusion of QOF appreciation if held 10+ years

2026 Limit

Deferral of original gain; exclusion of QOF appreciation if held 10+ years

IRC Reference

IRC § 1400Z-2

Eligibility

Investors with capital gains to reinvest

Notes / Description

180-day window to invest capital gains into QOF. QOF appreciation excluded permanently if held 10+ years.