26 USC 1399: No separate taxable entities for partnerships, corporations, etc.
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26 USC 1399: No separate taxable entities for partnerships, corporations, etc. Text contains those laws in effect on December 2, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter V-Title 11 Cases
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§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 .)