26 U.S. Code § 1399 - No separate taxable entities for partnerships, corporations, etc.

prev | next
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

(Added Pub. L. 96–589, § 3(a)(1),Dec. 24, 1980, 94 Stat. 3400.)

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.