Current through Pub. L. 119-100Open in workspace

§ 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 .

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

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

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1505

Source: decipher.legal/usc/26/1505 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)