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TITLE 26 > Subtitle A > CHAPTER 6 > Subchapter A > § 1505
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§ 1505. Cross references

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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.
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