26 USC 1505: Cross references
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26 USC 1505: Cross references Text contains those laws in effect on November 21, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 6-CONSOLIDATED RETURNSSubchapter A-Returns and Payment of Tax
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§1505. Cross references

(1) For suspension of running of statute of limitations when notice in respect of a deficiency is mailed to one corporation, see section 6503(a)(1).

(2) For allocation of income and deductions of related trades or businesses, see section 482.

(Aug. 16, 1954, ch. 736, 68A Stat. 370 .)