26 C.F.R. § 1.860F-1 Qualified liquidations.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Real Estate Investment Trusts
§ 1.860F-1 Qualified liquidations.
