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26 U.S.C. 1505: Cross referencesText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 6-CONSOLIDATED RETURNS
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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 .)