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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.860F-1

§ 1.860F-1. Qualified liquidations.

56 words·~1 min read·/us/cfr/t26/s§ 1.860F-1·

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A plan of liquidation need not be in any special form. If a REMIC specifies the first day in the 90-day liquidation period in a statement attached to its final return, then the REMIC will be considered to have adopted a plan of liquidation on the specified date. [T.D. 8458, 57 FR 61304, Dec. 24, 1992]
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  • T.D. 8458
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§ 1.860F-1
Qualified liquidations.
Treas. Dec.T.D. 8458
Cites 1Cited by 0 across 0 sources
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