United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2006_register executive 2010-09-22 article Rules and Regulations D09002ee1c81011e7 D09002ee1c810129d United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains final regulations relating to the taxation and reporting of income earned on qualified settlement funds and certain other escrow accounts, trusts, and funds, and other related rules. The final regulations affect qualified settlement funds, escrow accounts established in connection with sales of property, disputed ownership funds, and the parties to these escrow accounts, trusts, and funds. 71 FR 6197 https://www.govinfo.gov/app/details/FR-2006-02-07/06-1037 06-1037 fr07fe06-3 RIN 1545-AR82 4830-01-P TD 9249 https://www.govinfo.gov/app/details/FR-2006-02-07/06-1037 https://www.govinfo.gov/content/pkg/FR-2006-02-07/html/06-1037.htm https://www.govinfo.gov/content/pkg/FR-2006-02-07/pdf/06-1037.pdf Income Taxes Reporting and Recordkeeping Requirements 10 p. 6197 6206 71 FR 6197 Title 26 Part 1 26 CFR Part 1 Title 26 Part 602 26 CFR Part 602 RIN 1545-AR82 Escrow Funds and Other Similar Funds; Federal Register Vol. 71, Issue RULE 06-1037 DEPARTMENT OF THE TREASURY Internal Revenue Service 2006-02-03 TD 9249 4830-01-P 06-1037 Final regulations.

This document contains final regulations relating to the taxation and reporting of income earned on qualified settlement funds and certain other escrow accounts, trusts, and funds, and other related rules. The final regulations affect qualified settlement funds, escrow accounts established in connection with sales of property, disputed ownership funds, and the parties to these escrow accounts, trusts, and funds.

Effective Date: These regulations are effective February 3, 2006. Richard Shevak or A. Katharine Jacob Kiss, (202) 622-4930 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Income taxes: Escrow funds and other similar funds, Vol. 71, no. 25 Office of the Federal Register, National Archives and Records Administration 2006-02-07 continuing daily deposited born digital 150 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2006-02-07 P0b002ee180944bcd 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr07fe06 https://www.govinfo.gov/app/details/FR-2006-02-07 https://www.govinfo.gov/content/pkg/FR-2006-02-07/pdf/FR-2006-02-07.pdf https://www.govinfo.gov/content/pkg/FR-2006-02-07/xml/FR-2006-02-07.xml fdlp 6191 6331 DGPO 2010-09-22 2024-06-06 FR-2006-02-07 machine generated eng FR FR-2006-02-07 71 25