# Equity Options With Flexible Terms; Qualified Covered Call Treatment; Suspension of Rule
> **IRS** · Suspension of final rule and announcement of new effective date. · Published 2002-05-30 · Effective 2002-04-29 · 67 FR 37671
## Document
- **Document number:** 02-13579
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 37671
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/05/30/02-13579/equity-options-with-flexible-terms-qualified-covered-call-treatment-suspension-of-rule)
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