§ 12. Cross references relating to tax on corporations
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/usc/title-26/section-12A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.)
Connections25 cite this · traces to 8
Cited by 25 sections · top 10
statutes-at-large
- Public Law 88–272
- Public Law 450
- Public Law 183
- Public Law 415
- Public Law 403
- Public Law 347
- Public Law 308
- Public Law 94–12To amend the Internal Revenue Code of 1954 to provide for a refund of 1874 individual income taxes, to increase the low income allowance and the percentage standard deduction, to provide a credit for personal exemptions and a credit for certain earned income, to increase the investment credit and th
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
Traces to 8 documents
public-private-law
29 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 11
- Pub. L. 88–272, title II, § 234(b)(4)
- 78 Stat. 115
- Pub. L. 91–172, title III, § 301(b)(3)
- 83 Stat. 585
- Pub. L. 94–12, title III, § 303(c)(2)
- 89 Stat. 44
- Pub. L. 95–600, title III, § 301(b)(1)
- 92 Stat. 2820
- Pub. L. 98–369, div. A, title IV, § 474(r)(29)(E)
- 98 Stat. 844
- Pub. L. 99–514, title VII, § 701(e)(4)(B)
- 100 Stat. 2343
- 131 Stat. 2094
- 136 Stat. 1822
- Pub. L. 99–514
- Pub. L. 98–369
- Pub. L. 95–600
- Pub. L. 94–12
- Pub. L. 91–172
- Pub. L. 88–272
- section 701(f) of Pub. L. 99–514
- section 475(b) of Pub. L. 98–369
- section 301(c) of Pub. L. 95–600
- section 305(b)(1) of Pub. L. 94–12
- section 301(c) of Pub. L. 91–172
- section 234(c) of Pub. L. 88–272
- section 1012(aa)(2) of Pub. L. 100–647
Citation graph
cites case law
§ 12
Cross references relating to tax on corporations
Stat.×25
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 11
Pub. L.Pub. L. 88–272, title II, § 234(b)(4)
Stat.78 Stat. 115
Cites 37 · showing 12Cited by 25 across 1 source