Equity Options With Flexible Terms; Qualified Covered Call Treatment; Suspension of Rule
---
identifier: "/us/fr/02-13579"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Equity Options With Flexible Terms; Qualified Covered Call Treatment; Suspension of Rule"
title_number: 0
title_name: "Federal Register"
section_number: "02-13579"
section_name: "Equity Options With Flexible Terms; Qualified Covered Call Treatment; Suspension of Rule"
positive_law: false
currency: "2002-05-30"
last_updated: "2002-05-30"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "02-13579"
document_type: "rule"
publication_date: "2002-05-30"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
rin: "1545-AX66"
fr_citation: "67 FR 37671"
fr_volume: 67
docket_ids:
- "TD 8990"
effective_date: "2002-04-29"
fr_action: "Suspension of final rule and announcement of new effective date."
---
# 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).