26 U.S.C. § 12
Title 26
Chapter 1
Current through PL 116-220
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Last updated: March 30, 2026
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Sections in this chapter
- § 1
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- § 25A
- § 25B
- § 25C
- § 25D
- § 26
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- § 30
- § 30A
- § 30B
- § 30C
- § 30D
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- § 36A
- § 36B
- § 36C
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- § 40A
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- § 44
- § 44A
- § 44B
- § 44C
- § 44D
- § 44E
- § 44F
- § 44G
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- § 45
- § 45A
- § 45B
- § 45C
- § 45D
- § 45E
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- § 45G
- § 45H
- § 45I
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- § 45N
- § 45O
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- § 45Q
- § 45R
- § 45S
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- § 48B
- § 48C
- § 48D
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- § 50B
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- § 51A
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- § 54
- § 54AA
- § 54F
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- § 139G
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- § 179A
- § 179B
- § 179C
- § 179D
- § 179E
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- § 194A
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- § 199A
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- § 280B
- § 280C
- § 280D
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- § 280F
- § 280G
- § 280H
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- § 351
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- § 367
- § 368
- § 372
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- § 386
- § 395
- § 401
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- § 402A
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- § 404
- § 404A
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- § 408A
- § 409
- § 409A
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- § 418D
- § 418E
- § 419
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- § 422A
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- § 453A
- § 453B
- § 453C
- § 454
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- § 457A
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- § 468A
- § 468B
- § 469
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- § 501
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- § 511
- § 512
- § 513
- § 514
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- § 521
- § 522
- § 526
- § 527
- § 528
- § 529
- § 529A
- § 530
- § 531
- § 532
- § 533
- § 534
- § 535
- § 536
- § 537
- § 541
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- § 558
- § 561
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- § 564
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- § 613A
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- § 701
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- § 703
- § 704
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- § 706
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- § 817A
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- § 841
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- § 853A
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- § 860A
- § 860B
- § 860C
- § 860D
- § 860E
- § 860F
- § 860G
- § 860L
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- § 871
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- § 877A
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- § 934A
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- § 943
- § 951
- § 951A
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- § 1103
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- § 1397C
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- § 1397E
- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 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 rate of withholding in case of foreign corporations, see section 1442.
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