United States Code Title 26 — Internal Revenue Code

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

§ 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.

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

No separate taxable entities for partnerships, corporations, etc.

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