Skip to Content

Rule

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

Document Details

Information about this document as published in the Federal Register.

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

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Suspension of final rule and announcement of new effective date.

SUMMARY:

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.

DATES:

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

FOR FURTHER INFORMATION CONTACT:

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]

BILLING CODE 4830-01-P