# 26 U.S.C. § 12: Cross references relating to tax on corporations

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s12>. Cite pinpoints as 26 U.S.C. § 12(a)(1).

## § 12(1)

For tax on the unrelated business income of certain charitable and other corporations exempt from tax under this chapter, see section 511.

## § 12(2)

For accumulated earnings tax and personal holding company tax, see parts I and II of subchapter G (sec. 531 and following).

## § 12(3)

For doubling of tax on corporations of certain foreign countries, see section 891.

## § 12(4)

For rate of withholding in case of foreign corporations, see section 1442.

## § 12(5)

For alternative minimum tax, see section 55.

## Connections

Cites: § 55 Alternative minimum tax imposed; § 511 Imposition of tax on unrelated business income of charitable, etc., organizations; § 891 Doubling of rates of tax on citizens and corporations of certain foreign countries; § 1442 Withholding of tax on foreign corporations

Cited by: § 409 Qualifications for tax credit employee stock ownership plans

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 11
- 1964-02-26: [Pub. L. 88-272](/26/act/88-272.md), 78 Stat. 115
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 585
- 1975-03-29: [Pub. L. 94-12](/26/act/94-12.md), 89 Stat. 44
- 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2820
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 844
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2343
- 2017-12-22: [Pub. L. 115-97](/26/act/115-97.md), 131 Stat. 2094
- 2022-08-16: [Pub. L. 117-169](/26/act/117-169.md), 136 Stat. 1822