26 U.S.C. § 11
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 1
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- § 11
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- § 25
- § 25A
- § 25B
- § 25C
- § 25D
- § 26
- § 27
- § 28
- § 29
- § 30
- § 30A
- § 30B
- § 30C
- § 30D
- § 31
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- § 36A
- § 36B
- § 36C
- § 37
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- § 40A
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- § 44
- § 44A
- § 44B
- § 44C
- § 44D
- § 44E
- § 44F
- § 44G
- § 44H
- § 45
- § 45A
- § 45B
- § 45C
- § 45D
- § 45E
- § 45F
- § 45G
- § 45H
- § 45I
- § 45J
- § 45K
- § 45L
- § 45M
- § 45N
- § 45O
- § 45P
- § 45Q
- § 45R
- § 45S
- § 45T
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- § 48
- § 48A
- § 48B
- § 48C
- § 48D
- § 49
- § 50
- § 50B
- § 51
- § 51A
- § 52
- § 53
- § 54
- § 54AA
- § 54F
- § 55
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- § 59A
- § 59B
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- § 71
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- § 103A
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- § 139A
- § 139B
- § 139C
- § 139D
- § 139E
- § 139F
- § 139G
- § 139H
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- § 161
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- § 179A
- § 179B
- § 179C
- § 179D
- § 179E
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- § 194
- § 194A
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- § 198A
- § 199
- § 199A
- § 211
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- § 245A
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- § 246A
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- § 263A
- § 264
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- § 267A
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- § 269A
- § 269B
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- § 280A
- § 280B
- § 280C
- § 280D
- § 280E
- § 280F
- § 280G
- § 280H
- § 281
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- § 301
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- § 316
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- § 351
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- § 367
- § 368
- § 372
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- § 381
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- § 384
- § 385
- § 386
- § 395
- § 401
- § 402
- § 402A
- § 403
- § 404
- § 404A
- § 405
- § 406
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- § 408
- § 408A
- § 409
- § 409A
- § 410
- § 411
- § 412
- § 413
- § 414
- § 415
- § 416
- § 417
- § 418D
- § 418E
- § 419
- § 419A
- § 420
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- § 422A
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- § 430
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- § 451
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- § 453
- § 453A
- § 453B
- § 453C
- § 454
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- § 457
- § 457A
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- § 466
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- § 468
- § 468A
- § 468B
- § 469
- § 470
- § 471
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- § 473
- § 474
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- § 481
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- § 501
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- § 512
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- § 521
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- § 529
- § 529A
- § 530
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- § 534
- § 535
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- § 541
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- § 558
- § 561
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- § 564
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- § 581
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- § 601
- § 611
- § 612
- § 613
- § 613A
- § 614
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- § 621
- § 631
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- § 651
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- § 671
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- § 681
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- § 685
- § 691
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- § 701
- § 702
- § 703
- § 704
- § 705
- § 706
- § 707
- § 708
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- § 721
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- § 731
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- § 737
- § 741
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- § 751
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- § 761
- § 777
- § 801
- § 803
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- § 817
- § 817A
- § 818
- § 831
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- § 835
- § 841
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- § 851
- § 852
- § 853
- § 853A
- § 854
- § 855
- § 856
- § 857
- § 858
- § 859
- § 860
- § 860A
- § 860B
- § 860C
- § 860D
- § 860E
- § 860F
- § 860G
- § 860L
- § 861
- § 862
- § 863
- § 864
- § 865
- § 871
- § 872
- § 873
- § 874
- § 875
- § 876
- § 877
- § 877A
- § 878
- § 879
- § 881
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- § 885
- § 887
- § 891
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- § 901
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- § 911
- § 912
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- § 927
- § 931
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- § 933
- § 934
- § 934A
- § 935
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- § 937
- § 943
- § 951
- § 951A
- § 952
- § 953
- § 954
- § 955
- § 956
- § 956A
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- § 1059A
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- § 1103
- § 1111
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- § 1231
- § 1232B
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- § 1234A
- § 1234B
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- § 1391
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- § 1397A
- § 1397B
- § 1397C
- § 1397D
- § 1397E
- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 11. Tax imposed
- (a) A tax is hereby imposed for each taxable year on the taxable income of every corporation.
- (b) The amount of the tax imposed by subsection (a) shall be 21 percent of taxable income.
- (c) Subsection (a) shall not apply to a corporation subject to a tax imposed by—
- (1) section 594 (relating to mutual savings banks conducting life insurance business),
- (2) subchapter L (sec. 801 and following, relating to insurance companies), or
- (3) subchapter M (sec. 851 and following, relating to regulated investment companies and real estate investment trusts).
- (d) In the case of a foreign corporation, the tax imposed by subsection (a) shall apply only as provided by section 882.
Change History
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