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26 U.S.C. § 1505
26 u.s.c. · consolidated returns · title 26
26 U.S.C. § 1505
Cross references
Title 26 USC
● ACTIVE
Ch. 6
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STATUTORY TEXT
primary source · verbatim · uscode.house.gov
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 6 - CONSOLIDATED RETURNS Subchapter A - Returns and Payment of Tax Sec. 1505 - Cross references From the U.S. Government Publishing Office, www.gpo.gov
§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.)
Source: uscode.house.gov — public domain
Official Source ↗
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Federation ID
OM-USC26-SEC-D8BC8E
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
oakmorel.com
Spec Version
Root-LD v1.0
Source
PRIMARY-SOURCE
Content Hash
153335786507f03e...
Source Verified
✓ TRUE
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PENDING — corpus passes queued
The statutory text of 26 U.S.C. § 1505 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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title 26 · internal revenue code
Chapter 6 — CONSOLIDATED RETURNS
26 U.S.C. — public domain
← All Legislation
26 U.S.C.
Citation
26 U.S.C. § 1505
Status
● ACTIVE
Chapter
6 — CONSOLIDATED RETURNS
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-D8BC8E
Root-LD Spec
v1.0
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