### Question
How is the "qualified opportunity zone property" defined?


### Answer
The term **qualified opportunity zone property** is defined in *26 U.S.C. § 1400Z* as follows -

> property which is—


(i) qualified opportunity zone stock,


(ii) qualified opportunity zone partnership interest, or


(iii) qualified opportunity zone business property

#### Citation:
  - *26 U.S.C. § 1400Z*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Z-Opportunity Zones**

