Internal Revenue Code · 26 U.S.C.
§ 1399. No separate taxable entities for partnerships, corporations, etc.
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1399
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 24, 1980 by Pub. L. 96–589
- Length
- 42 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
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.
(Added Pub. L. 96–589, § 3(a)(1), Dec. 24, 1980, 94 Stat. 3400.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 96–589
Where it sits in the Code
Nearby sections
- § 1398 Rules relating to individuals’ title 11 cases
- § 1399 No separate taxable entities for partnerships, corporations, etc.