[Code of Federal Regulations] [Title 26, Volume 2] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR1.150-5] [Page 753] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1_INCOME TAXES--Table of Contents Sec. 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)(3); (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] 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.