§ 1.615-5. Time for making election with respect to returns due on or before May 2, 1960.
51 words·~1 min read·
/us/cfr/t26/s§ 1.615-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In the case of any taxable year beginning after December 31, 1953, and ending after August 16, 1954, the income tax return for which is due not later than May 2, 1960, the time for exercising any option or making any election under section 615 shall expire on May 2, 1960.