United States Code

*If you click on a title in a table of contents, it will take you to that section.

§1399. No separate taxable entities for partnerships, corporations, etc.

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.

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

Court Cases Citing 26 U.S.C. § 1399 (As of 2024)

United States v. Nazar (2011)
Corey Morris Stokes (2010)
Gregory D. Whall (2008)
Earl Gaudio & Son, Inc. (2017)
Lynwood Hall, et al v. USA, et al (2010)