There Is a Newer Version
of
the U.S. Code
2002 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter V - Title 11 Cases
Sec. 1399 - No separate taxable entities for partnerships, corporations, etc.
View Metadata
§1399. No separate taxable entities for partnerships, corporations, etc.
§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.)
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the U.S. site. Please check official sources.
