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26 U.S.C. § 1505Chapter 6

§1505. Cross references

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

Full Text

§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.

Last amended: December 31, 2024

Recent related rulemaking (Federal Register)

No recent rulemaking references this section title in the Federal Register.

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