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