302-6.306—When must we make the lump sum TQSE payment to the transferee?

You must pay the transferee the lump sum TQSE payment prior to the occupancy of TQ. You should make the lump sum TQSE payment as close as is reasonably possible to the time that the transferee will begin occupancy of TQ.

Code of Federal Regulations

[FTR Amdt. 2011-01, 76 FR 18338, Apr. 1, 2011]

Code of Federal Regulations

Effective Date Note: By FTR Amdt. 2011-01, 76 FR 18338, Apr. 1, 2011, § 302-6.306 was added, effective Aug. 1, 2011.