Statutory Text
26 U.S.C. § 1399 — No separate taxable entities for partnerships, corporations, etc.
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter V - Title 11 Cases Sec. 1399 - No separate taxable entities for partnerships, corporations, etc. From the U.S. Government Publishing Office, www.gpo.gov
§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.)
Source: uscode.house.gov — public domain
Official Source ↗
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BS-USC26-SEC-FFDD98
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STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
26 U.S.C. § 1399
Jurisdiction
Federal — United States
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PRIMARY-SOURCE
Source Verified
✓ TRUE
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cc8db9ee0ade1d25...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 1399 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C. — public domain
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