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26 U.S.C. § 1399 — No separate taxable entities for partnerships, corporations, etc.

submitted 46 years ago by Pub. L. 96-589 to r/title-26-INTERNAL-REVENUE-CODE · 29 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (Added Pub. L. 96–589, § 3(a)(1), Dec. 24, 1980, 94 Stat. 3400.)

history & why it existsrecord from the source credit
  • 1980Enacted · Pub. L. 96-589 · 94 Stat. 3400

A history note hasn’t been published yet. The record shows enactment by Pub. L. 96-589 on 1980-12-24.

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