§ 1.150-5T - Filing notices and elections (temporary).

Related Notices

Latest version.

(a) In general. Notices and elections under the following sections must be filed with the Chief, Employee Plans and Exempt Organizations' of the appropriate key district office—

(1) Section 1.141-12(d)(3); and

(2) Section 1.142(f)(4)-1T.

(b) Effective dates. This section applies to notices and elections filed on or after February 23, 1998.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');