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2017 US Code
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.
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| 26 U.S.C. § 1399 (2017) |
| §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.) |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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. |
| section 1399 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 94 Stat. 3400 |
| Public Law 96-589 |
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