US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 1505: Cross references

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 6—CONSOLIDATED RETURNS

(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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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