26 C.F.R. § 1.860F-1. - § 1.860f-1 Qualified Liquidations.

Current as of January 1, 1970

Section 1.860F-1 - § 1.860f-1 Qualified Liquidations.Section 1.860F-1 - § 1.860f-1 Qualified Liquidations.

Section 1.860E-2 - § 1.860e-2 Tax on Transfers of Residual Interests to Certain Organizations.Section 1.860F-2 - § 1.860f-2 Transfers to a Remic.

§ 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]

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