FEDERAL · 26 U.S.C. · Chapter 6
Cross references
26 U.S.C. § 1505
Title26 — Internal Revenue Code
Chapter6 — CONSOLIDATED RETURNS
SubchapterA
Current throughPub. L. 119-99
This text of 26 U.S.C. § 1505 (Cross references) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 1505.
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Cross references
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 370.)
Editorial Notes
(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.
Editorial Notes
Amendments
2017—Pub. L. 115–97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098, which directed amendment of the table of sections for part I of subchapter B of chapter 5 by striking out item 1551 "Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit", was executed to the table of sections for part I of subchapter B of this chapter to reflect the probable intent of Congress.
1978—Pub. L. 95–600, title III, §301(b)(18)(C), Nov. 6, 1978, 92 Stat. 2823, in item 1551 substituted "the benefits of the graduated corporate rates" for "surtax exemption".
1964—Pub. L. 88–272, title II, §235(c)(4), Feb. 26, 1964, 78 Stat. 127, inserted table of parts, and heading for part I.
(2) For allocation of income and deductions of related trades or businesses, see section 482.
Editorial Notes
Amendments
2017—Pub. L. 115–97, title I, §13001(b)(5)(A), Dec. 22, 2017, 131 Stat. 2098, which directed amendment of the table of sections for part I of subchapter B of chapter 5 by striking out item 1551 "Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit", was executed to the table of sections for part I of subchapter B of this chapter to reflect the probable intent of Congress.
1978—Pub. L. 95–600, title III, §301(b)(18)(C), Nov. 6, 1978, 92 Stat. 2823, in item 1551 substituted "the benefits of the graduated corporate rates" for "surtax exemption".
1964—Pub. L. 88–272, title II, §235(c)(4), Feb. 26, 1964, 78 Stat. 127, inserted table of parts, and heading for part I.
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26 U.S.C. § 1505, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/1505.