Statute · United States Code
26 U.S.C. § 1399 — No separate taxable entities for partnerships, corporations, etc.
26 U.S.C. § 1399
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- bankruptcy
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.
Citator
26 U.S.C. § 1399 — No separate taxable entities for partnerships, corporations, etc. is in force in the current edition of the Code, and nothing recorded condemns it.
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.