<PRE>
[Federal Register: April 30, 2001 (Volume 66, Number 83)]
[Proposed Rules]               
[Page 21297]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr30ap01-22]                         

-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-115560-99]
RIN 1545-AX66

 
Equity Options With Flexible Terms; Qualified Covered Call 
Treatment; Hearing Cancellation

<BD>AGENCY: <RM>Internal Revenue Service (IRS), Treasury.

<BD>ACTION: <RM>Cancellation of notice of public hearing on proposed 
rulemaking.

-----------------------------------------------------------------------

<BD>SUMMARY: <RM>This document provides notice of cancellation of a 
public hearing on proposed regulations providing guidance on the 
application of the rules governing qualified covered calls, and writing 
equity call options.

<BD>DATES: <RM>The public hearing originally scheduled for Wednesday, 
May 9, 2001, at 10 a.m., is canceled.

<BD>FOR FURTHER INFORMATION CONTACT: <RM>Guy R. Traynor of the 
Regulations Unit, Office of Special Counsel, (202) 622-7180 (not a 
toll-free number).

<BD>SUPPLEMENTARY INFORMATION: <RM>A notice of proposed rulemaking and 
notice of public hearing that appeared in the <CS>Federal Register 
<RM>on January 18, 2001, (66 FR 4751) announced that a public hearing 
was scheduled for May 9, 2001, at 10 a.m., in the auditorium of the 
Internal Revenue Building, 1111 Constitution Avenue NW., Washington, 
DC. The subject of the public hearing is proposed regulations under 
section 1092 of the Internal Revenue Code. The public comment period 
for these proposed regulations expired on April 18, 2001.
    The notice of proposed rulemaking and notice of public hearing, 
instructed those interested in testifying at the public hearing to 
submit a request to speak and an outline of the topics to be addressed. 
As of April 20, 2001, no one has requested to speak. Therefore, the 
public hearing scheduled for May 9, 2001, is canceled.

LaNita VanDyke,
Acting Chief, Regulations Unit, Office of Special Counsel 
(Modernization & Strategic Planning).
[FR Doc. 01-10549 Filed 4-27-01; 8:45 am]
BILLING CODE 4830-01-P

</PRE>