Equity Options With Flexible Terms; Qualified Covered Call Treatment; Suspension of Rule
other · IRS · Rule · Published 2002-05-30 · Effective 2002-04-29 · 67 FR 37671
Document
Document number
02-13579
Federal Register citation
67 FR 37671
CFR reference
26 CFR 1
Type
Rule
Action
Suspension of final rule and announcement of new effective date.
Category
other
Sub-agency
IRS
Publication date
2002-05-30
Effective date
2002-04-29
Treasury docket
TD 8990
Abstract
This document suspends a final rule that was published in the Federal Register on Monday, April 29, 2002 (67 FR 20896) providing guidance on the application of the rules governing qualified covered calls.