26 U.S.C. § 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.
Source: view the official text
Nearby sections (25 sections)
- 1392 · Eligibility criteria
- 1393 · Definitions and special rules
- 1394 · Tax-exempt enterprise zone facility bonds
- 1396 · Empowerment zone employment credit
- 1397 · Other definitions and special rules
- 1397A · Increase in expensing under section 179
- 1397B · Nonrecognition of gain on rollover of empowerment zone…
- 1397C · Enterprise zone business defined
- 1397D · Qualified zone property defined
- 1397E · Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22,…
- 1397F · Regulations
- 1398 · Rules relating to individuals’ title 11 cases
- 1399 · No separate taxable entities for partnerships, corporations, etc.
- 1400 · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A),…
- 1400E · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A),…
- 1400L · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A),…
- 1400Z-1 · Designation
- 1400Z-2 · Special rules for capital gains invested in opportunity zones
- 1401 · Rate of tax
- 1402 · Definitions
- 1403 · Miscellaneous provisions
- 1411 · Imposition of tax
- 1441 · Withholding of tax on nonresident aliens
- 1442 · Withholding of tax on foreign corporations
- 1443 · Foreign tax-exempt organizations