FEDERAL · 26 U.S.C. · Chapter 1
No separate taxable entities for partnerships, corporations, etc
Current through Pub. L. 119-102
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.
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26 U.S.C. § 1399 (No separate taxable entities for partnerships, corporations, etc) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Source Credit
History
(Added Pub. L. 96–589, §3(a)(1), Dec. 24, 1980, 94 Stat. 3400.)