
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC12]

 
                     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
 
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.

(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.)


                               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.
