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title: 'IRS Notice 2026-40: New Opportunity Zone Rules'
url: https://www.cbh.com/insights/articles/irs-notice-2026-40-new-opportunity-zone-rules/
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published_at: '2026-06-25T12:38:12Z'
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# IRS Notice 2026-40: New Opportunity Zone Rules

## TL;DR
（要約なし・原文はリンク先を参照 / No summary available; see the source link.）

## Key Points
- business / tax / opportunity-zones / irs-rules

## Details
(本文なし。リンク先参照)

## Source
元記事: [IRS Notice 2026-40: New Opportunity Zone Rules](https://www.cbh.com/insights/articles/irs-notice-2026-40-new-opportunity-zone-rules/) — published 2026-06-25T12:38:12Z