26 U.S.C. § 12
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- (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.