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In 3G and future wireless systems, multirate operation is one of the most important features to allow flexible data rates for different classes of multimedia service. Variable transmission rates can be provided based on efficient assignment of time slots, frequencies, codes, or their combinations. This allows a better sharing of the bandwidth. In this paper, we focus on the channel assignment efficiency for integrated services in MC-CDMA systems. Channel splitting optimization in multirate operation via time-code scheduling is proposed with the most regular binary sequence (MRBS). The devised time varying assignment of channels schedules traffic in an evenly spaced manner to achieve a fully flexible transmission rate while avoiding excessive delay or buffer requirement. A relatively distributed solution of transmission scheduling is proposed to resolve multiple access contention. With a more efficient resource management, the system can accommodate a higher traffic intensity and this leads to an overall capacity gain.