Opportunity Zones Steal the Show
The Tax Cuts and Jobs Act of 2017 created an investment tool by which capital gains could be deferred and potentially excluded by investing in Opportunity Zones.
The Retail Trade industry group comprises establishments engaged in retailing merchandise, generally without transformation, and rendering services incidental to the sale of merchandise. The retailing process is the final step in the distribution of merchandise; retailers are, therefore, organized to sell merchandise in small quantities to the general public. This sector comprises two main types of retailers: store and nonstore retailers.