§12. Cross references relating to tax on corporations — Inbound Citations

Citations to 26 U.S.C. § 12 as a whole

• 26 U.S.C. § 162(m)(2)(A)

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  (A) the securities of which are required to be registered under section 12 of such Act (15 U.S.C. 78l), or
• 26 U.S.C. § 6109(f)(1)

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  (1) In the administration of section 9 of the Food and Nutrition Act of 2008 (7 U.S.C. 2018) involving the determination of the qualifications of applicants under such Act, the Secretary of Agriculture may, subject to this subsection, require each applicant retail store or wholesale food concern to furnish to the Secretary of Agriculture the employer identification number assigned to the store or concern pursuant to this section. The Secretary of Agriculture shall not have access to any such number for any purpose other than the establishment and maintenance of a list of the names and employer identification numbers of the stores and concerns for use in determining those applicants who have been previously sanctioned or convicted under section 12 or 15 of such Act (7 U.S.C. 2021 or 2024).
• 26 U.S.C. § 7702B(g)(2)(A)(i)(X)

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  (X) Section 12 (relating to requirement to offer inflation protection), except that any requirement for a signature on a rejection of inflation protection shall permit the signature to be on an application or on a separate form.