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2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter V - Title 11 Cases (§§ 1398 - 1399)
Section 1399 - No separate taxable entities for partnerships, corporations, etc.
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| Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter V - Title 11 Cases Sec. 1399 - No separate taxable entities for partnerships, corporations, etc. |
| Contains | section 1399 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Added Pub. L. 96-589, §3(a)(1), Dec. 24, 1980, 94 Stat. 3400. |
| Statutes at Large Reference | 94 Stat. 3400 |
| Public Law Reference | Public Law 96-589 |
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Title 11 Cases - 26 U.S.C. § 1399 (2012)
§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.)
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