federal_register: E7-4968

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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
E7-4968 Escrow Accounts, Trusts, and Other Funds Used During Deferred Exchanges of Like-Kind Property Proposed Rule This document contains a revised initial regulatory flexibility analysis relating to proposed regulations under section 468B of the Internal Revenue Code on the taxation and reporting of 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. 2007-03-20 2007 3 https://www.federalregister.gov/documents/2007/03/20/E7-4968/escrow-accounts-trusts-and-other-funds-used-during-deferred-exchanges-of-like-kind-property https://www.govinfo.gov/content/pkg/FR-2007-03-20/pdf/E7-4968.pdf Treasury Department; Internal Revenue Service 497,254 This document contains a revised initial regulatory flexibility analysis relating to proposed regulations under section 468B of the Internal Revenue Code on the taxation and reporting of income earned on escrow accounts, trusts, and other funds used...  

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