{"data":{"id":"us/26-cfr-1.150-5","jurisdiction":"us","citation":"26 CFR 1.150-5","heading":"-5 Filing notices and elections.","body":"(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—\n(1) Section 1.141-12(d)(4);\n(2) Section 1.142(f)(4)-1; and\n(3) Section 1.142-2(c)(2).\n(b) Effective dates. This section applies to notices and elections filed on or after January 19, 2001.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"b8a4e245a4779ba6321cfa91d1ba1d1cfb89f06ff3da18d15ecea172ded5e29d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.150-4","next":"us/26-cfr-1.148-1a-1.148-6a"},"notice":"GroundRules: Original legal text. Not legal advice."}