Irrevocable Elections. The elections under this paragraph (f) are irrevocable and are effective only for the taxable year for which they are made. In apply- ing the preceding sentence to elections under this paragraph (f), an election to terminate the taxable year under sec- tion 1377(a)(2) or § 1.1368–1(g)(2) is dis- regarded.
Appears in 9 contracts
Samples: Supplemental Contract, Publishing Agreement, Supplemental Contract
