Rules and Regulations. Suspension of final rule and announcement of new effective date

139 words·~1 min read·/register/2002/05/30/02-13579

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BILLING CODE 6717-01-P 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]

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26 CFR 1
T.D. 8990

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Rules and Regulations

Suspension of final rule and announcement of new effective date

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