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Home » 2002 Issues » 67 FR (05/30/2002) » 02-13579. Equity Options With Flexible Terms; Qualified Covered Call Treatment; Suspension of Rule

  02-13579. Equity Options With Flexible Terms; Qualified Covered Call Treatment; Suspension of Rule  

  • 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

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Document Information

Effective Date:
4/29/2002
Published:
05/30/2002
Department:
Internal Revenue Service
Entry Type:
Rule
Action:
Suspension of final rule and announcement of new effective date.
Document Number:
02-13579
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.
Pages:
37671-37671 (1 pages)
Docket Numbers:
TD 8990
RINs:
1545-AX66: Equity Options with Flexible Terms
RIN Links:
https://www.federalregister.gov/regulations/1545-AX66/equity-options-with-flexible-terms
PDF File:
02-13579.pdf
CFR: (1)
26 CFR 1