[USC02] 26 USC 1399: No separate taxable entities for partnerships, corporations, etc.
Result 1 of 1
   
 
26 USC 1399: No separate taxable entities for partnerships, corporations, etc. Text contains those laws in effect on September 22, 2019
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter V-Title 11 Cases
Jump To: Source Credit

§1399. No separate taxable entities for partnerships, corporations, etc.

Except in any case to which section 1398 applies, no separate taxable entity shall result from the commencement of a case under title 11 of the United States Code.

(Added Pub. L. 96–589, §3(a)(1), Dec. 24, 1980, 94 Stat. 3400 .)