IRS Info. Letter 2013-0022 (May 29, 2013)

(taxpayer wishes to make election under I.R.C. §469(c)(7) and Treas. Reg. §1.469-9(g)(3) to treat all interests in rental real estates as single rental real estate activity; Filing Form 3115 not valid way of making election; election must be made by attaching statement with taxpayer’s original return for the tax year).