and qualified rural opportunity funds (a) In general (1) Filing requirements for funds and investors Subpart A of part III of subchapter A of chapter 61 is amended by inserting after section 6039J the following new sections: 6039K. Returns with respect to qualified opportunity funds and qualified rural opportunity funds (a) In general 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). (b) Information from qualified opportunity funds The information described in this subsection is— (1) the name, address, and taxpayer identification number of the qualified opportunity fund, (2) whether the qualified opportunity fund is organized as a corporation or a partnership, (3) the value of the total assets held by the qualified opportunity fund as of each date described in section 1400Z–2(d)(1), (4) the value of all qualified opportunity zone property held by the qualified opportunity fund on each such date, (5) with respect to each investment held by the qualified opportunity fund in qualified opportunity zone stock or a qualified opportunity zone partnership interest— (A) the name, address, and taxpayer identification number of the corporation in which such stock is held or the partnership in which such interest is held, as the case may be, (B) each North American Industry Classification System (NAICS) code that applies to the trades or businesses conducted by such corporation or partnership, (C) the population census tracts in which the qualified opportunity zone business property of such corporation or partnership is located, (D) the amount of the investment in such stock or partnership interest as of each date described in section 1400Z–2(d)(1), (E) the value of tangible property held by such corporation or partnership on each such date which is owned by such corporation or partnership, (F) the value of tangible property held by such corporation or partnership on each such date which is