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TREAS/IRS RIN: 1545-AR82 Publication ID: Fall 1997 
Title: Escrow Funds and Other Similar Funds 
Abstract: Further guidance relating to certain escrow funds and other similar funds. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 0468   
Timetable:
Action Date FR Cite
NPRM  12/00/1997    
Additional Information: REG-209619-93 (IA-17-93) ^PDrafting attorney: Michael L. Gompertz (202) 622-4910. ^PReviewing attorney: Debra Carlisle (202) 622-4910. ^PTreasury attorney: Kevin Anderson (202) 622-1981. ^PCC:DOM:IT&A ^PRFA: N
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Included in the Regulatory Plan: No 
Agency Contact:
Michael L. Gompertz
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4910