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26 U.S.C. § 12. — Cross references relating to tax on corporations · Congress.wiki

Title 26

26 U.S.C. § 12.Chapter 1

§ 12

Cross references relating to tax on corporations

26 U.S.C. § 12.Chapter 1

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.

Release: pl-119-83 (2026-04-13)