Section 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