Current through Pub. L. 119-100Open in workspace

§ 1399 No separate taxable entities for partnerships, corporations, etc.

Except in any case to which section 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1399

Source: decipher.legal/usc/26/1399 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)