Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 12
Cross references relating to tax on corporations
Official textgovinfo.govlast amended
# (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.
Source: view the official text
Nearby sections (19 sections)
- 1 · Tax imposed
- 2 · Definitions and special rules
- 3 · Tax tables for individuals
- 4 · [§4. Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976,…
- 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
- 26 · Limitation based on tax liability; definition of tax liability