U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 6— CONSOLIDATED RETURNS › Subchapter Subchapter A— Returns and Payment of Tax

26 U.S.C. § 1505

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(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.)