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Internal Revenue Code · 26 U.S.C.

§ 1505. Cross references

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 1505

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Length
2 subsections · 49 words · about 1 min to read
(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.

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

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 2 other sections

Where it sits in the Code

  1. Subtitle A Income Taxes
  2. Chapter 6 CONSOLIDATED RETURNS
  3. Subchapter A Returns and Payment of Tax

Nearby sections