26 USC § 1505 - Cross references

---
identifier: "/us/usc/t26/s1505"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1505 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1505"
section_name: "Cross references"
chapter_number: 6
chapter_name: "CONSOLIDATED RETURNS"
subchapter_number: "A"
subchapter_name: "Returns and Payment of Tax"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 370.)"
---


# § 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.

---

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