{"identifier":"/us/usc/t26/s1399","title":26,"num":"\u00a7\u202f1399.","heading":"No separate taxable entities for partnerships, corporations, etc.","text":"\u00a7\u202f1399.\nNo separate taxable entities for partnerships, corporations, etc.\nExcept 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.","url":"https://projectusc.org/usc/t26/s1399.html","content":[{"t":"sec","id":"/us/usc/t26/s1399","children":[{"t":"num","text":"\u00a7\u202f1399."},{"t":"heading","text":"No separate taxable entities for partnerships, corporations, etc."},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}