2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 6 - Consolidated Returns
Subchapter A - Returns and Payment of Tax
Sec. 1505 - Cross references

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Citation 26 U.S.C. § 1505 (2016)
Section Name ยง1505. Cross references
Section Text

(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.

Source Credit

(Aug. 16, 1954, ch. 736, 68A Stat. 370.)

Publication Title United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 6 - CONSOLIDATED RETURNS
Subchapter A - Returns and Payment of Tax
Sec. 1505 - Cross references
Contains section 1505
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
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