{"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.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2006/02/07/06-1037.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"71 FR 6197","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective February 3, 2006.","disposition_notes":null,"docket_ids":["TD 9249"],"dockets":[],"document_number":"06-1037","effective_on":"2006-02-03","end_page":6206,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/02/07/06-1037.xml","html_url":"https://www.federalregister.gov/documents/2006/02/07/06-1037/escrow-funds-and-other-similar-funds","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/06-1037?publication_date=2006-02-07","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-02-07/06-1037/mods.xml","not_received_for_publication":null,"page_length":10,"page_views":{"count":1279,"last_updated":"2026-07-28 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-02-07/pdf/06-1037.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-02-07","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/02/07/06-1037.txt","regulation_id_number_info":{"1545-AR82":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-AR82/escrow-funds-and-other-similar-funds","title":"Escrow Funds and Other Similar Funds","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-AR82&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AR82"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T18:13:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":6197,"subtype":null,"title":"Escrow Funds and Other Similar Funds","toc_doc":"Escrow funds and other similar funds","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":71}