26 U.S. Code Chapter 1, Subchapter V - Title 11 Cases

Sec. 1398. Rules relating to individuals’ title 11 cases. 1399. No separate taxable entities for partnerships, corporations, etc.
Amendments

1980—Pub. L. 96–589, § 3(a)(1),Dec. 24, 1980, 94 Stat. 3397, added subchapter V heading “Title 11 Cases” and items 1398 and 1399.

 

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