A Qualified Opportunity Zone Business Fund (QOZB) has numerous requirements, including properly meeting the Qualified Opportunity Zone Property (QOZP) tests, qualification as trade or business, percentage of Qualified Opportunity Zone Business Property (QOZBP) in tangible property, 50% of gross income from active conduct in the Qualified Opportunity Zone (QOZ), intangible property limitations, non-qualified financial property limitations, and avoidance of involvement in sin businesses.
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