26 U.S.C. § 1399

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 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.

26 U.S.C. § 1399

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