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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Tax Exemption Requirements for State and Local Bonds |
§ 1.150-5 - Filing notices and elections.
Latest version.
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§ 1.150-5 Filing notices and elections.
(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 -
(2) Section 1.142(f)(4)-1; and
(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]