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26 U.S.C. § 1505. - Cross references · Congress.wiki

U.S. Code/Title 26/§ 1505

Title 26

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26 U.S.C. § 1505.Chapter 6

§ 1505

Cross references

Title 26

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Subchapter: Returns and Payment of Tax

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((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.

Release: pl-119-73not60 (2026-01-23)