# Equity Options With Flexible Terms; Qualified Covered Call Treatment
> **IRS** · Final regulation. · Published 2002-04-29 · Effective 2002-04-29 · 67 FR 20896
## Document
- **Document number:** 02-9929
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 20896
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/04/29/02-9929/equity-options-with-flexible-terms-qualified-covered-call-treatment)
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