26Title 26The US tax code, read & explained

26 U.S.C. § 12

§ 12. Cross references relating to tax on corporations

89 words · amended 8 times · cited by 3 other sections

Compare on Cornell LII Official XML (House)

No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed August 16, 2022 by the Inflation Reduction Act of 2022.

Every change, newest first (9)
  1. August 16, 2022Inflation Reduction Act of 2022
  2. December 22, 2017Tax Cuts and Jobs Act (2017)
  3. October 22, 1986Tax Reform Act of 1986
  4. July 18, 1984Deficit Reduction Act of 1984
  5. November 6, 1978Revenue Act of 1978
  6. March 29, 1975Public Law 94-12
  7. December 30, 1969Tax Reform Act of 1969
  8. February 26, 1964Public Law 88-272
  9. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(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.