Internal Revenue Code:Sec. 12. Cross references relating to tax on corporations

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle A - Income Taxes
       CHAPTER 1 - NORMAL TAXES AND SURTAXES
        Subchapter A - Determination of Tax Liability
         PART II - TAX ON CORPORATIONS
       

Statute

    Sec. 12. Cross references relating to tax on corporations
 
          (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 alternative tax in case of capital gains, see section
        1201(a).
          (5) For rate of withholding in case of foreign corporations,
        see section 1442.
          (6) For limitation on benefits of graduated rate schedule
        provided in section 11(b), see section 1551.
          (7) For alternative minimum tax, see section 55.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 11; Pub. L. 88-272, title II,
    Sec. 234(b)(4), Feb. 26, 1964, 78 Stat. 115; Pub. L. 91-172, title
    III, Sec. 301(b)(3), Dec. 30, 1969, 83 Stat. 585; Pub. L. 94-12,
    title III, Sec. 303(c)(2), Mar. 29, 1975, 89 Stat. 44; Pub. L.
    95-600, title III, Sec. 301(b)(1), Nov. 6, 1978, 92 Stat. 2820;
    Pub. L. 98-369, div.  A, title I, Sec. 474(r)(29)(E), July 18,
    1984, 98 Stat. 844; Pub. L. 99-514, title VII, Sec. 701(e)(4)(B),
    Oct. 22, 1986, 100 Stat. 2343.)
 

Miscellaneous

                                 AMENDMENTS
      1986 - Par. (7). Pub. L. 99-514 amended par. (7) generally,
    substituting ''alternative minimum tax'' and ''55'' for ''minimum
    tax for tax preferences'' and ''56'', respectively.
      1984 - Pars. (6) to (8). Pub. L. 98-369 redesignated pars. (7)
    and (8) as (6) and (7), respectively.  Former par. (6), which
    referred to section 1451 for withholding of tax on tax-free
    covenant bonds, was struck out.
      1978 - Par. (7). Pub. L. 95-600 substituted ''benefits of
    graduated rate schedule provided in section 11(b)'' for ''the
    $25,000 exemption from surtax provided in section 11(c)''.
      1975 - Par. (7). Pub. L. 94-12 substituted ''$50,000'' for
    ''$25,000'' for a limited period.  See Effective and Termination
    Dates of 1975 Amendment note set out below.
      1969 - Par. (8). Pub. L. 91-172 added par. (8).
      1964 - Par. (8). Pub. L. 88-272 struck out par. (8) which
    referred to section 1503 for additional tax for corporations filing
    consolidated returns.
                      EFFECTIVE DATE OF 1986 AMENDMENT
      Amendment by Pub. L. 99-514 applicable to taxable years beginning
    after Dec. 31, 1986, with certain exceptions and qualifications,
    see section 701(f) of Pub. L. 99-514, set out as an Effective Date
    note under section 55 of this title.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 not applicable with respect to
    obligations issued before Jan. 1, 1984, see section 475(b) of Pub.
    L. 98-369, set out as a note under section 33 of this title.
                      EFFECTIVE DATE OF 1978 AMENDMENT
      Amendment by Pub. L. 95-600 applicable to taxable years beginning
    after Dec. 31, 1978, see section 301(c) of Pub. L. 95-600, set out
    as a note under section 11 of this title.
             EFFECTIVE AND TERMINATION DATES OF 1975 AMENDMENT
      Amendment by Pub. L. 94-12 applicable to taxable years ending
    after Dec. 31, 1974, but to cease to apply for taxable years ending
    after Dec. 31, 1975, see section 305(b)(1) of Pub. L. 94-12, set
    out as a note under section 11 of this title.
                      EFFECTIVE DATE OF 1969 AMENDMENT
      Amendment by Pub. L. 91-172 applicable to taxable years ending
    after Dec. 31, 1969, see section 301(c) of Pub. L. 91-172, set out
    as a note under section 5 of this title.
                      EFFECTIVE DATE OF 1964 AMENDMENT
      Amendment by Pub. L. 88-272 applicable to taxable years beginning
    after Dec. 31, 1963, see section 234(c) of Pub. L. 88-272, set out
    as a note under section 1503 of this title.
        APPLICABILITY OF CERTAIN AMENDMENTS BY PUBLIC LAW 99-514 IN
              RELATION TO TREATY OBLIGATIONS OF UNITED STATES
      For applicability of amendment by Pub. L. 99-514 notwithstanding
    any treaty obligation of the United States in effect on Oct. 22,
    1986, see section 1012(aa)(2) of Pub. L. 100-647, set out as a note
    under section 861 of this title.