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2022 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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Citation 26 U.S.C. § 1399 (2022)
Section Name §1399. No separate taxable entities for partnerships, corporations, etc.
Section 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.
Source Credit

(Added Pub. L. 96–589, §3(a)(1), Dec. 24, 1980, 94 Stat. 3400.)
Publication Title United States Code, 2018 Edition, Supplement 4, 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 2022
Laws In Effect As Of Date January 5, 2023
Positive Law No
Disposition standard
Statutes at Large References 94 Stat. 3400
Public Law References Public Law 96-589
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