SECTION 5. LATE § 168(k)(7)

ELECTION

.01 Time and manner of making a late § 168(k)(7) election .

Bulletin No. 2026–15 809 April 6, 2026

able year, the taxpayer must provide a copy of any amended Federal income tax return, amended Form 1065, or AAR filed under sections 5.01(1) or 5.01(4) of this revenue procedure to the revenue agent coordinating the taxpayer’s examination no later than the date the taxpayer files the amended return, amended Form 1065, or AAR.