FEDERAL · 26 U.S.C. · Chapter Subchapter V—Title 11 Cases
No separate taxable entities for partnerships, corporations, etc
26 U.S.C. § 1399
Title26 — Internal Revenue Code
ChapterSubchapter V—Title 11 Cases
This text of 26 U.S.C. § 1399 (No separate taxable entities for partnerships, corporations, etc) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 1399.
Text
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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Source Credit
History
(Added Pub. L. 96–589, §3(a)(1), Dec. 24, 1980, 94 Stat. 3400.)
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26 U.S.C. § 1399, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/1399.