# Treas. Reg. § 1.150-5: Filing notices and elections.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.150-5>. Interprets 26 U.S.C. § 150.

(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]