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
This section covers no separate taxable entities for partnerships, corporations, etc.. Except in any case to which section 1398 applies, no separate taxable entity must result from the start of a case under title 11 of the United States Code.
Except in any case to which section 1398 applies, no separate taxable entity must result from the start of a case under title 11 of the United States Code.
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.)
- 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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