Statute · United States Code

26 U.S.C. § 1505 — Cross references

26 U.S.C. § 1505

Type
Statute
Source
United States Code
Jurisdiction
Federal
Date
2025-01-06
Topic
intellectual-property-and-technology

(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.

(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.