26 USC 1505
26 USC 1505
§ 1505 - Cross references
CHAPTER 6— CONSOLIDATED RETURNS › Subchapter A— Returns and Payment of Tax
(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.