Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1399
No separate taxable entities for partnerships, corporations, etc.
Official textgovinfo.govlast amended
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.
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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 · [§1397E. Repealed. Pub. L. 115–97, title I, §13404(c)(1), Dec.…
- 1397F · Regulations
- 1398 · Rules relating to individuals' title 11 cases
- 1399 · No separate taxable entities for partnerships, corporations, etc.
- 1400 · [§§1400 to 1400C. Repealed. Pub. L. 115–141, div. U, title IV,…
- 1400E · [§§1400E to 1400J. Repealed. Pub. L. 115–141, div. U, title IV,…
- 1400L · [§§1400L to 1400U–3. Repealed. Pub. L. 115–141, div. U, title…
- 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
- 1444 · Withholding on Virgin Islands source income
- 1445 · Withholding of tax on dispositions of United States real…