§ 1505. Cross references

Statutory text

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).

For allocation of income and deductions of related trades or businesses, see section 482.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
(Aug. 16, 1954, ch. 736, 68A Stat. 370.) · 68A Stat. 370
Enacted · 26 U.S.C. § 1505
(Aug. 16, 1954, ch. 736, 68A Stat. 370.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 370.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

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