67 FR 104 pg. 37671 - Equity Options With Flexible Terms; Qualified Covered Call Treatment; Suspension of Rule
Type: RULEVolume: 67Number: 104Page: 37671
Docket number: [TD 8990]
FR document: [FR Doc. 02-13579 Filed 5-29-02; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 8990]
RIN 1545-AX66
Equity Options With Flexible Terms; Qualified Covered Call Treatment; Suspension of Rule
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.
FOR FURTHER INFORMATION CONTACT:
Pamela Lew, (202) 622-3950 (not a toll-free number).
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