This site displays a prototype of a “Web 2.0” version of the daily
Federal Register. It is not an official legal edition of the Federal
Register, and does not replace the official print version or the official
electronic version on GPO’s govinfo.gov.
The documents posted on this site are XML renditions of published Federal
Register documents. Each document posted on the site includes a link to the
corresponding official PDF file on govinfo.gov. This prototype edition of the
daily Federal Register on FederalRegister.gov will remain an unofficial
informational resource until the Administrative Committee of the Federal
Register (ACFR) issues a regulation granting it official legal status.
For complete information about, and access to, our official publications
and services, go to
About the Federal Register
on NARA's archives.gov.
The OFR/GPO partnership is committed to presenting accurate and reliable
regulatory information on FederalRegister.gov with the objective of
establishing the XML-based Federal Register as an ACFR-sanctioned
publication in the future. While every effort has been made to ensure that
the material on FederalRegister.gov is accurately displayed, consistent with
the official SGML-based PDF version on govinfo.gov, those relying on it for
legal research should verify their results against an official edition of
the Federal Register. Until the ACFR grants it official status, the XML
rendition of the daily Federal Register on FederalRegister.gov does not
provide legal notice to the public or judicial notice to the courts.
Notice
Enter a search term or FR citation e.g.
88 FR 38230 FR 78782024-13208USDA09/05/24RULE0503-AA39SORN
Choosing an item from
full text search results
will bring you to those results. Pressing enter in the search box
will also bring you to search results.
Choosing an item from
suggestions
will bring you directly to the content.
This table of contents is a navigational tool, processed from the
headings within the legal text of Federal Register documents.
This repetition of headings to form internal navigation links
has no substantive legal effect.
Document page views are updated periodically throughout the day and are
cumulative counts for this document. Counts are subject to sampling,
reprocessing and revision (up or down) throughout the day.
Page views
15
as of
08/11/2026 at 6:15 am EDT
Other Formats
Enhanced Content - Other Formats
This document is also available in the following formats:
This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correction to notice and request for comments.
SUMMARY:
This document contains corrections to a notice and request for comments (TD 9249) that was published in the
Federal Register
on Monday, September 17, 2007 (72 FR 52954) inviting the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections.
FOR FURTHER INFORMATION CONTACT:
Robert Black at (202) 622-6665 (not a toll-free number), or through the internet at
Robert.G.Black@irs.gov.
SUPPLEMENTARY INFORMATION:
Background
The notice and request for comments that is the subject of the correction is required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)).
Need for Correction
As published, the comment request for TD 9249 contains errors that may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the comment request for TD 9249, which was the subject of FR Doc. E7-18285, is corrected as follows:
1. On page 52954, column 2, in the preamble, under the caption “Summary:”, lines thirteen through nineteen, the language “existing notice of proposed rulemaking, REG-209619-93, Escrow Funds and Other Similar Funds (§§ 1.469B-1(k)(2), 1.468B-1(k)(3)(iv), 1.468B-6(e)(1), 1.468B-6(f), 1.468B-7(d), 1.468B-8(f), 1.468B-8(g)(1), 1.468B-9(c)(1), and 1.468B-9(f)(3).” is corrected to read “existing
( printed page 61213)
notice of TD 9249, Escrow Funds and Other Similar Funds.”.
2. On page 52954, column 3, in the preamble, under the caption “Supplementary Information:”, fourth line, the language “
Regulation Project Number:
REG-209619-93.” is corrected to read “
Regulation Project Number:
TD 9249.”.
3. On page 52954, column 3, in the preamble, under the caption “Supplementary Information:”, sixth line, the language “
Abstract: These regulations would amend the final regulations for qualified settlement funds (QFSs) and would provide new rules for qualified escrows and qualified trusts used in deferred section 1031 exchanges; pre-closing escrows; contingent at-closing escrows; and disputed ownership funds.” is corrected to read “
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.”.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).