26 USC 1505 – Cross references
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Terms Used In 26 USC 1505
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
(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.