# Equity Options With Flexible Terms; Special Rules and Definitions
> **IRS** · Final regulations. · Published 2000-01-25 · Effective 2000-01-25 · 65 FR 3812
## Document
- **Document number:** 00-1527
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 3812
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-01-25
- **Effective date:** 2000-01-25
- **Treasury docket:** TD 8866
## Abstract

This document contains final regulations providing guidance on the application of the rules governing qualified covered calls. The new rules address concerns that were created by the introduction of new financial instruments after the enactment of the qualified covered call rules. The final regulations will provide guidance to taxpayers writing qualified covered calls.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/01/25/00-1527/equity-options-with-flexible-terms-special-rules-and-definitions)
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