Election includes an application for relief in respect of tax; a request to adopt, change, or retain an accounting method or accounting period; but does not include an application for an extension of time for filing a return under section 6081.
Regulatory election means an election whose due date is prescribed by a regulation published in the FEDERAL REGISTER, or a revenue ruling, revenue procedure, notice, or announcement published in the Internal Revenue Bulletin (see § 601.601(d)(2) of this chapter).
Statutory election means an election whose due date is prescribed by statute.
Taxpayer means any person within the meaning of section 7701(a)(1).
26 C.F.R. §301.9100-1