26 U.S.C. § 12
Cross references relating to tax on corporations
For tax on the unrelated business income of certain charitable and other corporations exempt from tax under this chapter, see section 511.
For accumulated earnings tax and personal holding company tax, see parts I and II of subchapter G (sec. 531 and following).
For doubling of tax on corporations of certain foreign countries, see section 891.
For rate of withholding in case of foreign corporations, see section 1442.
For alternative minimum tax, see section 55.
Source: view the official text
Cited by 14
- 26 CFR § 1.1271-1 — Special rules applicable to amounts received on retirement, sale, or exchange of debt instruments.
- 26 CFR § 1.162-33 — Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017.
- 26 CFR § 1.408-2 — Individual retirement accounts.
- 26 CFR § 1.501(c)(9)-6 — Voluntary employees' beneficiary associations; benefits includible in gross income.
- 26 CFR § 1.6045-4 — Information reporting on real estate transactions.
- 26 CFR § 1.871-14 — Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments.
- 26 CFR § 301.6109-2 — Authority of the Secretary of Agriculture to collect employer identification numbers for purposes of the Food Stamp Act of 1977.
- 26 CFR § 301.9100-4T — Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.
- 26 CFR § 301.9100-7T — Time and manner of making certain elections under the Tax Reform Act of 1986.
- 26 CFR § 301.9100-8 — Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988.
- 26 U.S.C. § 280G — Golden parachute payments
- 26 U.S.C. § 409 — Qualifications for tax credit employee stock ownership plans
Nearby sections (19 sections)
- 1 · Tax imposed
- 2 · Definitions and special rules
- 3 · Tax tables for individuals
- 4 · Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90…
- 5 · Cross references relating to tax on individuals
- 11 · Tax imposed
- 12 · Cross references relating to tax on corporations
- 15 · Effect of changes
- 21 · Expenses for household and dependent care services necessary for…
- 22 · Credit for the elderly and the permanently and totally disabled
- 23 · Adoption expenses
- 24 · Child tax credit
- 25 · Interest on certain home mortgages
- 25A · American Opportunity and Lifetime Learning credits
- 25B · Elective deferrals and IRA contributions by certain individuals
- 25C · Energy efficient home improvement credit
- 25D · Residential clean energy credit
- 25E · Previously-owned clean vehicles
- 25F · Qualified elementary and secondary education scholarships