26 USC 1505: Cross references
Text contains those laws in effect on June 29, 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.