26 CFR §1.150-5

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. (1)Section 1.141-12(d)(4);
   2. (2)Section 1.142(f)(4)-1; and
   3. (3)Section 1.142-2(c)(2).
2. (b)Effective dates. This section applies to notices and elections filed on or after January 19, 2001.