Source: http://uscode.house.gov/view.xhtml?req=(title:26%20section:12%20edition:prelim)
Timestamp: 2018-12-13 20:39:52
Document Index: 735643596

Matched Legal Cases: ['§ 12', '§234', '§301', '§303', '§301', '§474', '§701', '§12001', '§13001']

[USC07] 26 USC 12: Cross references relating to tax on corporations
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26 USC 12: Cross references relating to tax on corporations Text contains those laws in effect on December 12, 2018
(Aug. 16, 1954, ch. 736, 68A Stat. 11 ; Pub. L. 88–272, title II, §234(b)(4), Feb. 26, 1964, 78 Stat. 115 ; Pub. L. 91–172, title III, §301(b)(3), Dec. 30, 1969, 83 Stat. 585 ; Pub. L. 94–12, title III, §303(c)(2), Mar. 29, 1975, 89 Stat. 44 ; Pub. L. 95–600, title III, §301(b)(1), Nov. 6, 1978, 92 Stat. 2820 ; Pub. L. 98–369, div. A, title IV, §474(r)(29)(E), July 18, 1984, 98 Stat. 844 ; Pub. L. 99–514, title VII, §701(e)(4)(B), Oct. 22, 1986, 100 Stat. 2343 ; Pub. L. 115–97, title I, §§12001(b)(12), 13001(b)(2)(B), Dec. 22, 2017, 131 Stat. 2094 , 2096.)
2017-Pars. (4) to (6). Pub. L. 115–97, §13001(b)(2)(B), redesignated par. (5) as (4) and struck out former pars. (4) and (6) which read as follows:
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.