Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1505 (2024) — Cross references
(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: official text