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26 U.S.C. § 1505 — Cross references

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 39 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section points readers to rules about suspending the statute of limitations when a deficiency notice is mailed to one corporation and allocating income and deductions among related businesses.

(1) For the rule suspending the statute of limitations when a deficiency notice is mailed to one corporation, see section 6503(a)(1). (2) For allocating income and deductions of related trades or businesses, see section 482.

the actual law source: uscode.house.gov ↗public domain
(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.

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

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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