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TREAS/IRS RIN: 1545-AR82 Publication ID: Spring 2004 
Title: Escrow Funds and Other Similar Funds 
Abstract: This regulation provides 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: Final Rule Stage 
Major: No  Unfunded Mandates: No 
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  08/00/2004    
Additional Information: REG-209619-93 (IA-17-93) Drafting attorney: Richard Shevak (202) 622-8142 Reviewing attorney: Jeffery G. Mitchell (202) 622-7034 CC:ITA:7
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Related RINs: Related to 1545-BD19 
Agency Contact:
Richard Shevak
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-8142