Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1505
Cross references
Official textgovinfo.govlast amended
# (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: view the official text
Nearby sections (25 sections)
- 1465 · [§1465. Repealed. Pub. L. 94–455, title XIX, §1901(a)(156), Oct.…
- 1471 · Withholdable payments to foreign financial institutions
- 1472 · Withholdable payments to other foreign entities
- 1473 · Definitions
- 1474 · Special rules
- 1491 · [§§1491, 1492. Repealed. Pub. L. 105–34, title XI, §1131(a),…
- 1493 · [§1493. Repealed. Pub. L. 89–809, title I, §103(l)(2), Nov. 13,…
- 1494 · [§1494. Repealed. Pub. L. 105–34, title XI, §1131(a), Aug. 5,…
- 1501 · Privilege to file consolidated returns
- 1502 · Regulations
- 1503 · Computation and payment of tax
- 1504 · Definitions
- 1505 · Cross references
- 1551 · [§1551. Repealed. Pub. L. 115–97, title I, §13001(b)(5)(A), Dec.…
- 1552 · Earnings and profits
- 1561 · Limitation on accumulated earnings credit in the case of certain…
- 1562 · [§1562. Repealed. Pub. L. 91–172, title IV, §401(a)(2), Dec. 30,…
- 1563 · Definitions and special rules
- 1564 · [§1564. Repealed. Pub. L. 101–508, title XI, §11801(a)(38), Nov.…
- 2001 · Imposition and rate of tax
- 2002 · Liability for payment
- 2010 · Unified credit against estate tax
- 2011 · [§2011. Repealed. Pub. L. 113–295, div. A, title II,…
- 2012 · Credit for gift tax
- 2013 · Credit for tax on prior transfers