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Code of Federal Regulations Title 26. Internal Revenue § 26.1.860F–1 Qualified liquidations

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.860F–1 Qualified liquidations - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-860f-1/

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