Par. 10. Section 1.150-5 is revised to read as follows:
(a) In general. Notices and elections under the following sections must be filed with the Internal Revenue Service at such place designated by guidance published in the Internal Revenue Bulletin ( see § 601.601(d) of this chapter) or on the IRS website ( https://www.irs.gov )—
(1) Section 1.141-12(d)(4);
(2) Section 1.142(f)(4)-1; and
(3) Section 1.142-2(c)(2).
(b) Applicability date. This section applies to notices and elections filed on or after [the date 30 days after the date of publication of final regulations in the Federal Register ].