StacksVerified U.S. regulatory reference

26 U.S.C. § 1505

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (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. (2)For allocation of income and deductions of related trades or businesses, see section 482.