Skip to content
ChatProjectCodes

User Guide Overview

Elective Pay and Transfer Election Pre-Filing Registration User Guide

0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

entity could never be subject to federal income tax.

Other terms used in this User Guide include:

  • “Applicable entity” – a term defined by IRC 6417 for purposes of elective payment

  • “Eligible taxpayer” – a term defined by IRC 6418 for purposes of transfer elections, or by section 48D for certain elective payments

  • “Registrant” – the taxpayer who submits a registration request

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — 0726 Publ 5884 (PDF)
0726 Publ 5884 (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.