NASM 2.05 based x86 Instruction Reference[ch010]
A.2.5.1 IF - Interrupt flag If set, enables hardware interrupts (IRQs) to be serviced by the CPU. Note that a MOV or POP to SS (see section A.5.156 and section A.5.244) disables hardware interrupt servicing and Trace flag tracing until after the next instruction, to allow atomic setting of both SS and SP at the same time. (There is a bug that makes this interrupt lockout fail on early 8086/8088 CPUs, which is why 8086-compatible code that sets SS and SP usually also clears the Interrupt flag explicitly first.)