Menu
Tax Notes logo
HOMETAX NOTES RESEARCHFEDERALREGULATIONS

Sec. 1.150-5 Filing notices and elections.

 

(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

1.141-12(d)(4)

;

(2) Section 1.142(f)(4)-1; and

(3) Section 1.142-2(c)(2).

 

(b)

Effective dates.

     This section applies to notices and elections filed on or after January 19, 2001.

 

[Added by

T.D. 8941

, 66 FR 4661-4671, Jan. 18, 2001; amended by

T.D. 9741

, 80 FR 65637-65646, Oct. 27, 2015.]

Copy RID