federal_register: 06-1038

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
06-1038 Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property Proposed Rule This document withdraws in part a notice of proposed rulemaking under section 468B of the Internal Revenue Code (Code) relating to the taxation and reporting of income earned on qualified settlement funds and certain other funds, trusts, and escrow accounts. This document also contains proposed regulations under section 468B regarding the taxation of the income earned on escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property, and proposed regulations under section 7872 regarding below-market loans to facilitators of these exchanges. The proposed regulations affect taxpayers that engage in deferred like-kind exchanges and escrow holders, trustees, qualified intermediaries, and others that hold funds during deferred like-kind exchanges. This document also provides notice of a public hearing on these proposed regulations. 2006-02-07 2006 2 https://www.federalregister.gov/documents/2006/02/07/06-1038/escrow-accounts-trusts-and-other-funds-used-during-deferred-exchanges-of-like-kind-property https://www.govinfo.gov/content/pkg/FR-2006-02-07/pdf/06-1038.pdf Treasury Department; Internal Revenue Service 497,254 This document withdraws in part a notice of proposed rulemaking under section 468B of the Internal Revenue Code (Code) relating to the taxation and reporting of income earned on qualified settlement funds and certain other funds, trusts, and escrow...  

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