# § 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.
**(5)** For alternative minimum tax, see section 55.
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**Source Credit**: (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; Pub. L. 117–169, title I, § 10101(a)(4)(D), Aug. 16, 2022, 136 Stat. 1822.)
## Editorial Notes
### Amendments
2022—Par. (5). added par. (5).
2017—Pars. (4) to (6). , redesignated par. (5) as (4) and struck out former pars. (4) and (6) which read as follows:
“(4) For alternative tax in case of capital gains, see section 1201(a).
“(6) For limitation on benefits of graduated rate schedule provided in section 11(b), see section 1551.”
Par. (7). , struck out par. (7) which read as follows: “For alternative minimum tax, see section 55.”
1986—Par. (7). amended par. (7) generally, substituting “alternative minimum tax” and “55” for “minimum tax for tax preferences” and “56”, respectively.
1984—Pars. (6) to (8). 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). 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). 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). added par. (8).
1964—Par. (8). struck out par. (8) which referred to section 1503 for additional tax for corporations filing consolidated returns.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2022 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 2017 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1986 Amendment
Amendment by applicable to taxable years beginning after , with certain exceptions and qualifications, see , set out as an Effective Date note under .
### Effective Date of 1984 Amendment
Amendment by not applicable with respect to obligations issued before , see , set out as a note under .
### Effective Date of 1978 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective and Termination Dates of 1975 Amendment
Amendment by applicable to taxable years ending after , but to cease to apply for taxable years ending after , see , set out as a note under .
### Effective Date of 1969 Amendment
Amendment by applicable to taxable years ending after , see , set out as a note under .
### Effective Date of 1964 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Applicability of Certain Amendments by Public Law 99–514 in Relation to Treaty Obligations of United States
For applicability of amendment by notwithstanding any treaty obligation of the United States in effect on , see , set out as a note under .