§ 6096.
(c)
Manner and time of designation
A designation under subsection (a) may be made with respect to any taxable year—
(1)
at the time of filing the return of the tax imposed by chapter 1 for such taxable year, or
(2)
at any other time (after the time of filing the return of the tax imposed by chapter 1 for such taxable year) specified in regulations prescribed by the Secretary.
Such designation shall be made in such manner as the Secretary prescribes by regulations except that, if such designation is made at the time of filing the return of the tax imposed by chapter 1 for such taxable year, such designation shall be made either on the first page of the return or on the page bearing the taxpayer’s signature.
(Added [Pub. L. 89–809, title III, § 302(a)], Nov. 13, 1966, [80 Stat. 1587]; amended [Pub. L. 92–178, title VIII, § 802(a)], Dec. 10, 1971, [85 Stat. 573]; [Pub. L. 93–53, § 6(a)], July 1, 1973, [87 Stat. 138]; [Pub. L. 94–12, title II], §§ 203(b)(4), 208(d)(4), Mar. 29, 1975, [89 Stat. 30], 35; [Pub. L. 94–455, title IV, § 401(a)(2)(C)], title V, § 504(c)(2), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, [90 Stat. 1555], 1565, 1834; [Pub. L. 95–30, title II, § 202(d)(6)], May 23, 1977, [91 Stat. 151]; [Pub. L. 95–618, title I, § 101(b)(4)], Nov. 9, 1978, [92 Stat. 3180]; [Pub. L. 96–223, title II], §§ 231(b)(2), 232(b)(3)(C), Apr. 2, 1980, [94 Stat. 272], 276; [Pub. L. 97–34, title II, § 221(c)(1)], title III, § 331(e)(1), Aug. 13, 1981, [95 Stat. 247], 295; [Pub. L. 97–414, § 4(c)(2)], Jan. 4, 1983, [96 Stat. 2056]; [Pub. L. 98–369, div. A, title IV, § 474(r)(31)], July 18, 1984, [98 Stat. 845]; [Pub. L. 103–66, title XIII, § 13441(a)], Aug. 10, 1993, [107 Stat. 567].)