US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 1399: No separate taxable entities for partnerships, corporations, etc.

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 1—NORMAL TAXES AND SURTAXES

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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