Equity Options With Flexible Terms; Qualified Covered Call Treatment
other · IRS · Rule · Published 2002-04-29 · Effective 2002-04-29 · 67 FR 20896
Document
Document number
02-9929
Federal Register citation
67 FR 20896
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2002-04-29
Effective date
2002-04-29
Treasury docket
TD 8990
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 several years after the enactment of the qualified covered call rules. The final regulations provide guidance to taxpayers writing equity call options.