26 USC Subtitle A, CHAPTER 1, Subchapter V: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter V: Front Matter

*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC Subtitle A, CHAPTER 1, Subchapter V: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter V-Title 11 Cases

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Subchapter V-Title 11 Cases

Sec.

1398.

Rules relating to individuals' title 11 cases.

1399.

No separate taxable entities for partnerships, corporations, etc.

Amendments

1980- Pub. L. 96–589, §3(a)(1), Dec. 24, 1980, 94 Stat. 3397 , added subchapter V heading "Title 11 Cases" and items 1398 and 1399.