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Sec. 1505. Cross References

I.R.C. § 1505(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).
I.R.C. § 1505(2)
For allocation of income and deductions of related trades or businesses, see section 482.
(Aug. 16, 1954, ch. 736, 68A Stat. 370.)