# Escrow Funds and Other Similar Funds
> **IRS** · Final regulations. · Published 2006-02-07 · Effective 2006-02-03 · 71 FR 6197
## Document
- **Document number:** 06-1037
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 6197
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/02/07/06-1037/escrow-funds-and-other-similar-funds)
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