26 U.S.C. § 1399
§ 1399. No separate taxable entities for partnerships, corporations, etc
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1980 by the Public Law 96-589. Last changed December 24, 1980 by the Public Law 96-589.
Every change, newest first (1)
- December 24, 1980Public Law 96-589 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.