26 CFR 1.615-5 - Time for making election with respect to returns due on or before May 2, 1960.

Regulations last checked for updates: Feb 07, 2026

Title 26 - Internal Revenue last revised: Jan 15, 2026

View all text of Part 1 [§ 1.501(a)-1 - § 1.640]

§ 1.615-5 - Time for making election with respect to returns due on or before May 2, 1960.

In the case of any taxable year beginning after December 31, 1953, and ending after August 16, 1954, the income tax return for which is due not later than May 2, 1960, the time for exercising any option or making any election under section 615 shall expire on May 2, 1960.

authority: 26 U.S.C. 7805,unless

source: T.D. 6500, 25 FR 11737, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

cite as: 26 CFR 1.615-5