1. Regulations
  2. title 26
  3. chapter I-i10
  4. part 1
  5. subjgrp 2
  6. § 1.860F-1

View all text of Subjgrp 2 [§ 1.856-0 - § 1.860G-3]

§ 1.860F-1 - Qualified liquidations.

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]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11910, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.860F-1