Treasury Regulations (26 C.F.R.)
26 CFR § 1.860F-1
Qualified liquidations.
Official textecfr.govlast amended
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]
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In this part (40 sections)
- 1.857-5 · Net income and loss from prohibited transactions.
- 1.857-6 · Method of taxation of shareholders of real estate investment…
- 1.857-7 · Earnings and profits of a real estate investment trust.
- 1.857-8 · Records to be kept by a real estate investment trust.
- 1.857-9 · Information required in returns of shareholders.
- 1.857-10 · Information returns.
- 1.857-11 · Non-REIT earnings and profits.
- 1.858-1 · Dividends paid by a real estate investment trust after close…
- 1.860-1 · Deficiency dividends.
- 1.860-2 · Requirements for deficiency dividends.
- 1.860-3 · Interest and additions to tax.
- 1.860-4 · Claim for credit or refund.
- 1.860-5 · Effective date.
- 1.860A-0 · Outline of REMIC provisions.
- 1.860A-1 · Effective dates and transition rules.
- 1.860C-1 · Taxation of holders of residual interests.
- 1.860C-2 · Determination of REMIC taxable income or net loss.
- 1.860D-1 · Definition of a REMIC.
- 1.860E-1 · Treatment of taxable income of a residual interest holder in…
- 1.860E-2 · Tax on transfers of residual interests to certain…
- 1.860F-1 · Qualified liquidations.
- 1.860F-2 · Transfers to a REMIC.
- 1.860F-4 · REMIC reporting requirements and other administrative rules.
- 1.860G-1 · Definition of regular and residual interests.
- 1.860G-2 · Other rules.
- 1.860G-3 · Treatment of foreign persons.
- 1.861-1 · Income from sources within the United States.
- 1.861-2 · Interest.
- 1.861-3 · Dividends and income inclusions under sections 951, 951A, and…
- 1.861-4 · Compensation for labor or personal services.
- 1.861-5 · Rentals and royalties.
- 1.861-6 · Sale of real property.
- 1.861-7 · Sale of personal property.
- 1.861-8 · Computation of taxable income from sources within the United…
- 1.861-8T · Computation of taxable income from sources within the United…
- 1.861-9 · Allocation and apportionment of interest expense and rules…
- 1.861-9T · Allocation and apportionment of interest expense (temporary).
- 1.861-10 · Special allocations of interest expense.
- 1.861-10T · Special allocations of interest expense (temporary).
- 1.861-11 · Special rules for allocating and apportioning interest…