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Treasury Regulations · 26 CFR

§ 1.150-5. Filing notices and elections.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 150

Cite as 26 CFR § 1.150-5

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
January 18, 2001 by T.D. 8941
Last amended
October 27, 2015 by T.D. 9741
Issued under
26 U.S.C. § 150
Length
93 words · about 1 min to read
Cross-references
cites 0 Code sections and 0 regulations; cited by 1
(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]

Other regulations under § 150

Cross-references

Computed from the citations in the text of 26 CFR.

Cited by 1 other regulation

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 9741 (80 FR 65646)
  2. Issued by T.D. 8941 (66 FR 4671)

Where it sits in 26 CFR

  1. Subchapter A Income tax
  2. Part 1 Income taxes
  3. Tax Exemption Requirements for State and Local Bonds

Nearby sections