Title 26 of the U.S. Code § 1505 - Cross references
Full text of § 1505 from Title 26 of the United States Code.
§ 1505. Cross references
(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.)
Subchapter B—Related Rules
1 Section numbers editorially supplied.
PART I—IN GENERAL
Editorial Notes
Amendments
2017—Pub. L. 115–97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098, which directed amendment of the table of sections for part I of subchapter B of chapter 5 by striking out item 1551 "Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit", was executed to the table of sections for part I of subchapter B of this chapter to reflect the probable intent of Congress.
1978—Pub. L. 95–600, title III, §301(b)(18)(C), Nov. 6, 1978, 92 Stat. 2823, in item 1551 substituted "the benefits of the graduated corporate rates" for "surtax exemption".
1964—Pub. L. 88–272, title II, §235(c)(4), Feb. 26, 1964, 78 Stat. 127, inserted table of parts, and heading for part I.
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26 U.S.C. § 1505 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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