{"data":{"id":"us/26-u.s.c.-1505","jurisdiction":"us","citation":"26 U.S.C. § 1505","heading":"Cross references","body":"(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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 6—CONSOLIDATED RETURNS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"67645afa3065bd439d641d5dda64c7825cc966339a5963a775bfdbc600710e33","source_id":"us","stale":false,"prev":"us/26-u.s.c.-1504","next":"us/26-u.s.c.-1551"},"notice":"GroundRules: Original legal text. Not legal advice."}