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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Real Estate Investment Trusts |
§ 1.860F-1 - Qualified liquidations.
Latest version.
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§ 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]