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
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).
[FR Doc. 02-13579 Filed 5-29-02; 8:45 am]
BILLING CODE 4830-01-P