---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schA/ptII"
level: "part"
label: "Part II"
heading: "Tax on Corporations"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schA-ptII"
sections_count: 2
---

# Part II — Tax on Corporations

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter A — Determination of Tax Liability

## Sections

- [§11. Tax imposed](/usc/26/11.md)
- [§12. Cross references relating to tax on corporations](/usc/26/12.md)