26 U.S.C. § 1505
§ 1505. Cross references
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
(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.