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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 InfoFOR FURTHER INFORMATION CONTACT:
Pamela Lew, (202) 622-3950 (not a toll-free number).
Start SignatureLaNita 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
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