26 USC 12 - Cross references relating to tax on corporations

U.S Code last checked for updates: Nov 22, 2024

§ 12.

Cross references relating to tax on corporations

(1)

For tax on the unrelated business income of certain charitable and other corporations exempt from tax under this chapter, see section 511.

(2)

For accumulated earnings tax and personal holding company tax, see parts I and II of subchapter G (sec. 531 and following).

(3)

For doubling of tax on corporations of certain foreign countries, see section 891.

(4)

For rate of withholding in case of foreign corporations, see section 1442.

(5)

For alternative minimum tax, see section 55.

(Aug. 16, 1954, ch. 736, 68A Stat. 11; Pub. L. 88–272, title II, § 234(b)(4), Feb. 26, 1964, 78 Stat. 115; Pub. L. 91–172, title III, § 301(b)(3), Dec. 30, 1969, 83 Stat. 585; Pub. L. 94–12, title III, § 303(c)(2), Mar. 29, 1975, 89 Stat. 44; Pub. L. 95–600, title III, § 301(b)(1), Nov. 6, 1978, 92 Stat. 2820; Pub. L. 98–369, div. A, title IV, § 474(r)(29)(E), July 18, 1984, 98 Stat. 844; Pub. L. 99–514, title VII, § 701(e)(4)(B), Oct. 22, 1986, 100 Stat. 2343; Pub. L. 115–97, title I, §§ 12001(b)(12), 13001(b)(2)(B), Dec. 22, 2017, 131 Stat. 2094, 2096; Pub. L. 117–169, title I, § 10101(a)(4)(D), Aug. 16, 2022, 136 Stat. 1822.)

cite as: 26 USC 12