26 U.S. Code § 1505 - Cross references

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(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.


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

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

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26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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