"QOF" meaning in English

{
  "forms": [
    {
      "form": "QOFs",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "QOF (plural QOFs)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "alt_of": [
        {
          "word": "qualified opportunity fund"
        }
      ],
      "categories": [
        {
          "kind": "other",
          "name": "English entries with incorrect language header",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "Pages with 1 entry",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "Pages with entries",
          "parents": [],
          "source": "w"
        }
      ],
      "derived": [
        {
          "word": "RQOF"
        }
      ],
      "examples": [
        {
          "bold_text_offsets": [
            [
              28,
              31
            ],
            [
              151,
              154
            ],
            [
              151,
              155
            ],
            [
              298,
              301
            ]
          ],
          "ref": "2025 May 6, “The One, Big, Beautiful Bill”, in United States House Committee on Ways & Means, page 24:",
          "text": "Qualified Opportunity Fund (QOF): An investment vehicle with the specific purpose of investing in OZs. All qualifying investments must be made through QOFs in order to be eligible for the tax benefits. […] A temporary deferral on taxes for capital gains rolled over from a non-OZ investment into a QOF to be invested into an OZ.",
          "type": "quotation"
        }
      ],
      "glosses": [
        "Initialism of qualified opportunity fund."
      ],
      "id": "en-QOF-en-noun-TB66Rc6I",
      "links": [
        [
          "qualified",
          "qualified#English"
        ],
        [
          "opportunity",
          "opportunity#English"
        ],
        [
          "fund",
          "fund#English"
        ]
      ],
      "tags": [
        "abbreviation",
        "alt-of",
        "initialism"
      ]
    }
  ],
  "word": "QOF"
}

{
  "derived": [
    {
      "word": "RQOF"
    }
  ],
  "forms": [
    {
      "form": "QOFs",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "QOF (plural QOFs)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "alt_of": [
        {
          "word": "qualified opportunity fund"
        }
      ],
      "categories": [
        "English countable nouns",
        "English entries with incorrect language header",
        "English initialisms",
        "English lemmas",
        "English nouns",
        "English terms with quotations",
        "Pages with 1 entry",
        "Pages with entries"
      ],
      "examples": [
        {
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            [
              28,
              31
            ],
            [
              151,
              154
            ],
            [
              151,
              155
            ],
            [
              298,
              301
            ]
          ],
          "ref": "2025 May 6, “The One, Big, Beautiful Bill”, in United States House Committee on Ways & Means, page 24:",
          "text": "Qualified Opportunity Fund (QOF): An investment vehicle with the specific purpose of investing in OZs. All qualifying investments must be made through QOFs in order to be eligible for the tax benefits. […] A temporary deferral on taxes for capital gains rolled over from a non-OZ investment into a QOF to be invested into an OZ.",
          "type": "quotation"
        }
      ],
      "glosses": [
        "Initialism of qualified opportunity fund."
      ],
      "links": [
        [
          "qualified",
          "qualified#English"
        ],
        [
          "opportunity",
          "opportunity#English"
        ],
        [
          "fund",
          "fund#English"
        ]
      ],
      "tags": [
        "abbreviation",
        "alt-of",
        "initialism"
      ]
    }
  ],
  "word": "QOF"
}