Filing notices and elections.

§ 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— (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] Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997 Editorial Note: IRS redesignated the following sections to appear below the undesignated center heading “Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997” and preceding the undesignated center heading “Deductions for Personal Exemptions.” See 62 FR 25507 and 25513, May 9, 1997 for the specific sections involved in the redesignation.