other · IRS · Rule · Published 2006-02-07 · Effective 2006-02-03 · 71 FR 6197
Document
Document number
06-1037
Federal Register citation
71 FR 6197
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2006-02-07
Effective date
2006-02-03
Treasury docket
TD 9249
Abstract
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.