[Federal Register Volume 67, Number 104 (Thursday, May 30, 2002)]
[Rules and Regulations]
[Page 37671]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-13579]



[[Page 37671]]

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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.

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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