Skip to Content

We invite you to try out our new beta eCFR site at We’ve made big changes to make the eCFR easier to use. Be sure to leave feedback using the 'Feedback' button on the bottom right of each page!


Equity Options With Flexible Terms; Qualified Covered Call Treatment; Suspension of Rule

Document Details

Information about this document as published in the Federal Register.

Document Statistics
Document page views are updated periodically throughout the day and are cumulative counts for this document. Counts are subject to sampling, reprocessing and revision (up or down) throughout the day.
Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

Start Preamble Start Printed Page 37671


Internal Revenue Service (IRS), Treasury.


Suspension of final rule and announcement of new effective date.


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.


The final rule published April 29, 2002 (67 FR 20896) is suspended effective April 29, 2002. That rule will be effective July 29, 2002.

Start Further Info


Pamela Lew, (202) 622-3950 (not a toll-free number).

Start Signature

LaNita Van Dyke,

Paralegal Specialist, Regulations Unit, Associate Chief Counsel, (Income Tax and Accounting).

End Signature End Further Info End Preamble

[FR Doc. 02-13579 Filed 5-29-02; 8:45 am]