I.R.C. § 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.

Cited in 2 Tax Court opinions, 0 orders, and 1 brief.

Current through Pub. L. 119-102 (2026-07-12).

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