Treasury Regulations, Subchapter A, Sec. 1.860F-1
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Sec. 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]
