# 26 U.S.C. § 1505: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s1505>. Cite pinpoints as 26 U.S.C. § 1505(a)(1).

## § 1505(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).

## § 1505(2)

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

## Connections

Cites: § 482 Allocation of income and deductions among taxpayers; § 6503 Suspension of running of period of limitation

Cited by: none

Derived from: 1939 § 141

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 370