26 USC Subtitle A, CHAPTER 1, Subchapter V: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter V: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter V-Title 11 Cases
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Subchapter V-Title 11 Cases

Sec.
1398.
Rules relating to individuals' title 11 cases.
1399.
No separate taxable entities for partnerships, corporations, etc.

        

Editorial Notes

Amendments

1980- Pub. L. 96–589, §3(a)(1), Dec. 24, 1980, 94 Stat. 3397 , added subchapter V heading "Title 11 Cases" and items 1398 and 1399.