26 CFR § 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
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