{"data":{"id":"us/26-cfr-1.860f-1","jurisdiction":"us","citation":"26 CFR 1.860F-1","heading":"F-1 Qualified liquidations.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"3c81e4c5383a8ddbd4010b93ce03e157144cc0d6d52b52bbec3cbc565da9162c","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.860e-2","next":"us/26-cfr-1.860f-2"},"notice":"GroundRules: Original legal text. Not legal advice."}