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Get Regulation 104641-97 - Equity Options Without Standard Terms

ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains proposed 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 after the enactment of the qualified covered call rules . The proposed regulations will provide guidance to taxpayers holding qualified covered calls . This document also provides notice of pub.

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