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  1. 26 U.S.C. § 1201 (2015) - Alternative tax for corporations :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia. There is a newer version of the US Code. View our newest version here.

  2. Subsection (b) of this Section Prior to Repeal. Prior to repeal by section 13001(b)(2)(A) of Pub. L. 115–97, subsection (b) of this section read as follows: (b) Special rate for qualified timber gains (1) In general. If, for any taxable year beginning in 2016, a corporation has both a net capital gain and qualified timber gain—

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  4. (i) If for any taxable year a corporation has net capital gain (net section 1201 gain for taxable years beginning before January 1, 1977) (as defined in section 1222(11)) section 1201(a) imposes an alternative tax in lieu of the tax imposed by sections 11 and 511, but only if such alternative tax is less than the tax imposed by sections 11 and ...

  5. Oct 27, 2021 · Section 1201 remains a controversial (and, some critics contend, unconstitutional) piece of the DMCA. It’s intended to prevent breaking digital rights management software that protects...

  6. Amendments. 2017 —Pub. L. 115–97, title I, §13001 (b) (2) (A), Dec. 22, 2017, 131 Stat. 2096, struck out item 1201 "Alternative tax for corporations". 2000 —Pub. L. 106–554, §1 (a) (7) [title I, §117 (b) (3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–604, substituted "Partial" for "50-percent" in item 1202.

  7. Dec 13, 2023 · Some refuse to pay income tax, claiming the tax is unconstitutional and illegal. The IRS has produced a publication, The Truth About Frivolous Tax Arguments, which argues some of the most...

  8. 2018. Frequently Asked Questions About the Section 1201 Rulemaking. What is section 1201? Section 1201 is a provision of the copyright law (title 17), that prohibits circumvention of technological protection measures employed by or on behalf of copyright owners to control access to their works.

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