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26 U.S.C. § 1505

Title 26Chapter 6Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
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§ 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.

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