§ 1.150-5. Filing notices and elections.

88 words·~1 min read·/us/cfr/t26/s§ 1.150-5·

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(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]

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IRM

IRM 7.2.3
Tax Exempt Bonds Voluntary Closing Agreement Program

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T.D. 8941
T.D. 9741

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§ 1.150-5

Filing notices and elections.

IRM×1

Treas. Dec.T.D. 8941

Treas. Dec.T.D. 9741

Cites 2Cited by 1 across 1 source