Treas. Reg. § 1.860F-1 Qualified liquidations.

eCFR as of 2026-10-19 · Interprets § 860F

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]