Reg. § 1.150-5 Filing notices and elections.

26 CFR § 1.150-5eCFR, current through 2026-07-14

(a) In general Notices and elections under the following sections must be filed with the Internal Revenue Service, 1111 Constitution Avenue, NW, Attention: T:GE:TEB:O, Washington, DC 20224 or such other place designated by publication of a notice in the Internal Revenue Bulletin—

(1) Section ;

(2) Section ; and

(3) Section .

(b) Effective dates This section applies to notices and elections filed on or after January 19, 2001.

[T.D. 8941, 66 FR 4671, Jan. 18, 2001, as amended by T.D. 9741, 80 FR 65646, Oct. 27, 2015]