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

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 80 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section points to other tax rules for corporations. It covers charity income tax, hoarded-earnings tax, and foreign corporation taxes. It also points to the alternative minimum tax rule.

This section lists cross references to other tax rules for corporations, without setting any new rule itself. (1) For the tax on unrelated business income earned by certain tax-exempt charitable and other corporations, it points to section 511. (2) For the accumulated earnings tax and the personal holding company tax, it points to parts I and II of subchapter G, starting at section 531. (3) For doubling the tax on corporations from certain foreign countries, it points to section 891. (4) For the withholding rate that applies to foreign corporations, it points to section 1442. (5) For the alternative minimum tax, it points to section 55.
the actual law source: uscode.house.gov ↗public domain
(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.

Source credit: (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.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1964Amended · Pub. L. 88-272 · 78 Stat. 115
  • 1969Amended · Pub. L. 91-172 · 83 Stat. 585
  • 1975Amended · Pub. L. 94-12 · 89 Stat. 44
  • 1978Amended · Pub. L. 95-600 · 92 Stat. 2820
  • 1984Amended · Pub. L. 98-369 · 98 Stat. 844
  • 1986Amended · Pub. L. 99-514 · 100 Stat. 2343
  • 2017Amended · Pub. L. 115-97 · 131 Stat. 2094, 2096
  • 2022Amended · Pub. L. 117-169 · 136 Stat. 1822

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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