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Finally, any gain on investments in alternative zones held for a minimal of ten years is totally excluded from gross revenue for tax purposes because of 26 U.S.C. Secs. Generally, to take benefit of the OZ Program, investments are made in certified alternative zone funds (“QOFs”), which are established as corporations or partnerships to permit taxpayers to benefit from the OZ Program benefits by investing in alternative zones and following certain guidelines. Broadly talking, the OZ Program offers taxpayers who invest qualifying features in an opportunity zone and hold their funding for at least ten years with three benefits. 1400Z-2 …