{"data":{"id":"us/26-u.s.c.-1399","jurisdiction":"us","citation":"26 U.S.C. § 1399","heading":"No separate taxable entities for partnerships, corporations, etc.","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"227a7e672720539038940edf7807e8067eb0b37a06f91b763be671a8814eeb65","source_id":"us","stale":false,"prev":"us/26-u.s.c.-1398","next":"us/26-u.s.c.-1400-to-1400c"},"notice":"GroundRules: Original legal text. Not legal advice."}