Treasury Regulations · 26 CFR
§ 1.860F-1. Qualified liquidations.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 860F
Cite as 26 CFR § 1.860F-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 24, 1992 by T.D. 8458
- Issued under
- 26 U.S.C. § 860F
- Length
- 52 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8458 (57 FR 61304)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Real Estate Investment Trusts
Nearby sections
- § 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 excess of daily accruals.
- § 1.860E-2 Tax on transfers of residual interests to certain organizations.
- § 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.