---
kind: "section"
citation: "26 U.S.C. § 1505"
title: "26"
title_heading: "Internal Revenue Code"
number: "1505"
heading: "Cross references"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/1505"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 6 — Consolidated Returns"
  - "Subchapter A — Returns and Payment of Tax"
---

# §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)](/usc/26/6503.md?p=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.)