# Environmental Settlement FundsClassification
> **Treasury** · Final regulations. · Published 1996-05-01 · Effective 1996-05-01 · 61 FR 19189
## Document
- **Document number:** 96-10544
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 61 FR 19189
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-05-01
- **Effective date:** 1996-05-01
- **Treasury docket:** TD 8668
## Abstract

This document contains final regulations relating to the classification of certain organizations as trusts for federal tax purposes. The final regulations provide guidance to taxpayers on the proper classification of trusts formed to collect and disburse amounts for environmental remediation of an existing waste site to discharge taxpayers' liability or potential liability under applicable environmental laws.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/05/01/96-10544/environmental-settlement-fundsclassification)
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