in such manner as the Secretary may prescribe) containing the information described in subsection (b) with respect to each such investment. (b) Information from investors The information described in this subsection is— (1) the name, address, and taxpayer identification number of the taxpayer, (2) the name and taxpayer identification number of the qualified opportunity fund in which the investment was made, (3) a description of such investment, (4) the date such investment was made, (5) the amount of short-term and long-term capital gains for which an election was made under section 1400Z–2(a)(1) for such investment, (6) in the case of any disposition of any investment in a qualified opportunity fund during the taxable year— (A) a description of the investment disposed, (B) the date of the disposition, and (C) the amount of any previously deferred short-term and long-term capital gain included in income as a result of such disposition, and (7) such other information as the Secretary may require. (c) Definitions 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. 6039M. Information required from certain qualified opportunity zone businesses (a) In general Every applicable qualified opportunity zone business shall furnish to the qualified opportunity fund described in subsection (b) a written statement in such manner and setting forth such information as the Secretary may by regulations prescribe for purposes of enabling such qualified opportunity fund to meet the requirements of section 6039(b)(5). (b) Applicable qualified opportunity zone business For purposes of subsection (a), the term applicable qualified opportunity zone business means any qualified opportunity zone business (as defined in section 1400Z–2(d)(3))— (1) which is a trade or business of a qualified opportunity fund, (2) in which a qualified opportunity fund holds qualified opportunity zone stock, or (3) in which a qualified opportunity fund holds a qualified