Title 26, Internal Revenue CodeRelease 119-102

§1505 Cross References

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

Last updated Aug 21, 2026|Official source

Summary

Points to two other tax rules. Section 6503(a)(1) explains when the time limit for assessing tax is paused if a notice about a deficiency is mailed to one corporation, and section 482 explains how related businesses divide income and deductions.

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

Aug 21, 2026

Release point: 119-102