Final rule T.D. 8990 Equity Options With Flexible Terms; Qualified Covered Call Treatment

2002-04-29 · Treasury · IRS · 67 FR 20896

This document contains final regulations providing guidance on the application of the rules governing qualified covered calls. The new rules address concerns that were created by the introduction of new financial instruments several years after the enactment of the qualified covered call rules. The final regulations provide guidance to taxpayers writing equity call options.