Sec. 1.150-5 Filing notices and elections.
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 --
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.]