26 C.F.R. § 1.150-5. - § 1.150-5 Filing Notices and Elections.

Current as of January 1, 1970

Section 1.150-5 - § 1.150-5 Filing Notices and Elections.Section 1.150-5 - § 1.150-5 Filing Notices and Elections.

Section 1.150-4 - § 1.150-4 Change in Use of Facilities Financed With Tax-exempt Private Activity Bonds.Section 1.151-1 - § 1.151-1 Deductions for Personal Exemptions.

§ 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.

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

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.