{"abstract":"<RM>This document provides notice of cancellation of a public hearing on proposed regulations providing guidance on the application of the rules governing qualified covered calls, and writing equity call options.","action":"<RM>Cancellation of notice of public hearing on proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2001/04/30/01-10549.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"66 FR 21297","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"<RM>The public hearing originally scheduled for Wednesday, May 9, 2001, at 10 a.m., is canceled.","disposition_notes":null,"docket_ids":["REG-115560-99"],"dockets":[],"document_number":"01-10549","effective_on":null,"end_page":21297,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2001/04/30/01-10549.xml","html_url":"https://www.federalregister.gov/documents/2001/04/30/01-10549/equity-options-with-flexible-terms-qualified-covered-call-treatment-hearing-cancellation","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/01-10549?publication_date=2001-04-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2001-04-30/01-10549/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":6,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2001-04-30/pdf/01-10549.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2001-04-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2001/04/30/01-10549.txt","regulation_id_number_info":{"1545-AX66":{"issue":"200204","html_url":"https://www.federalregister.gov/regulations/1545-AX66/equity-options-with-flexible-terms","title":"Equity Options with Flexible Terms","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200204&RIN=1545-AX66&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AX66"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-02-27T17:34:58Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":21297,"subtype":null,"title":"Equity Options With Flexible Terms; Qualified Covered Call Treatment; Hearing Cancellation","toc_doc":"Hearing cancellation","toc_subject":"Income taxes:","topics":[],"type":"Proposed Rule","volume":66}