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U.S. Code/Title 26/§ 12

Title 26

26

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26 U.S.C. § 12.Chapter 1

§ 12

Cross references relating to tax on corporations

Title 26
1 min read
Subchapter: Determination of Tax Liability

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((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.

Related Legislation

(1 bill)

Bills that would modify or reference this section of law.

S-796

Book Minimum Tax Repeal Act

John A. Barrasso

Wyoming senator

  1. senate
  2. house
  3. president
2/27/2025
§ 119

Release: pl-119-111 (2026-09-18)

§ 1202

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