Returns with respect to qualified opportunity funds and qualified rural opportunity funds

Every qualified opportunity fund shall file an annual return (at such time and in such manner as the Secretary may prescribe) containing the information described in subsection (b). The information described in this subsection is— with respect to each investment held by the qualified opportunity fund in qualified opportunity zone stock or a qualified opportunity zone partnership interest— with respect to the items of qualified opportunity zone business property held by the qualified opportunity fund— with respect to each person who disposed of an investment in the qualified opportunity fund during the year— Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return by reason of subsection (b)(8) (at such time and in such manner as the Secretary may prescribe) a written statement showing— For purposes of this section— Any term used in this section which is also used in subchapter Z of chapter 1 shall have the meaning given such term under such subchapter. The term “full-time equivalent employees” means, with respect to any month, the sum of— Every qualified rural opportunity fund (as defined in section 1400Z–2(b)(2)(C)) shall file the annual return required under subsection (a), and the statements required under subsection (c), applied—