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TREAS/IRS RIN: 1545-AR82 Publication ID: Fall 2000 
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: Long-Term Actions 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 0468B   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/01/1999  64 FR 4801   
NPRM Comment Period End  05/03/1999    
Final Action  12/00/2001    
Additional Information: REG-209619-93 (IA-17-93) Drafting attorney: Marilyn E. Brookens (202) 622-4920 Reviewing attorney: Michael Montemuno (202) 622-4920 CC:IT&A
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Marilyn E. Brookens
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4920
Fax:202 622-1585