Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Section 1505 - Cross references(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.
26 U.S.C. § 1505
Aug. 16, 1954, ch. 736, 68A Stat. 370.
corporation
The term "corporation" includes associations, joint-stock companies, and insurance companies.