26 U.S.C. § 1399
No separate taxable entities for partnerships, corporations, etc.
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 1399, No separate taxable entities for partnerships, corporations, etc, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463090
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Full text
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Bankruptcy Tax Act of 1980House: no recorded tallySenate: no recorded tally