No. Rollover must come from the sale of capital assets.
Are dividends from an S-Corp or a C-Corp eligible for rollover?
No. Rollover must come from the sale of capital assets.
If it is capital gain, then yes.
No, only capital gains.
DISCLAIMER:the information found on this website is intended to be general information; it is not legal or financial advice. Specific legal or financial advice can only be given by a licensed professional with full knowledge of all the facts and circumstances of your particular situation. You should seek consultation with legal and financial experts prior to participating in any aspect relating to Opportunity Zones. Posting a question on this website does not create an attorney-client relationship. All questions you post will be available to the public; do not include confidential information in your question.