is conducted by the qualified opportunity fund, by a corporation in which the qualified opportunity fund owns stock, or by a partnership in which the qualified opportunity fund owns a capital or profits interest— (A) the identity of the entity conducting the qualified opportunity zone business, and (B) each North American Industry Classification Code that applies to such trade or business, (6) with respect to each qualified opportunity zone business which is conducted by the qualified opportunity fund or by a corporation or partnership controlled by the qualified opportunity fund— (A) the value (as of each date described in section 1400Z–2(d)(1)) of— (i) the tangible property of such business, and (ii) the intangible property (including cash and cash equivalents) of such business, and (B) the average monthly number of full-time equivalent employees of such business during the reporting period, (7) with respect to each qualified opportunity zone business property held by the fund or by a corporation or partnership controlled by the qualified opportunity fund— (A) the qualified opportunity zone with respect to the property, (B) the date the property was acquired, and (C) in the case of real property— (i) the square footage of such property, (ii) the number (if any) of residential units on the property, and (iii) the aggregate costs incurred with respect to such property related to— (I) land acquisition, (II) new construction, and (III) rehabilitation, (8) with respect to each person who has investments in the qualified opportunity fund during the reporting period— (A) the name and taxpayer identification number of such person, (B) the date or dates on which such investments were made, and (C) the total amount of such investments, and (9) such other information as the Secretary may require. (c) Definitions For purposes of this section— (1) In general 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. (2) Control The term