Title 26 — Internal Revenue CodeRelease 119-73
§1505 Cross references
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 6— - CONSOLIDATED RETURNS › Subchapter Subchapter A— - Returns and Payment of Tax › § 1505
Full Legal Text
Title 26, §1505
Internal Revenue Code — Source: USLM XML via OLRC
(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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 1505
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73