Title 26 — Internal Revenue CodeRelease 119-73not60

§1505 Cross References

Title 26 › Subtitle Subtitle A— Income Taxes › Chapter 6— CONSOLIDATED RETURNS › Subchapter A— Returns and Payment of Tax › § 1505

Last updated Apr 5, 2026|Official source

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

Citation

26 U.S.C. § 1505

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60