Title 26 — Internal Revenue CodeRelease 119-73
§1399 No separate taxable entities for partnerships, corporations, etc.
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter V— - Title 11 Cases › § 1399
Full Legal Text
Title 26, §1399
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 1399
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73