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

41 words·~1 min read·/usc/title-26/section-1399

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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.)

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Notices
Final and removal temporary regulations SUMMARY: This document contains final regulations relating to the automatic extensions of time to file returns for partnership, trust, and estate taxpayers, and automatic extensions of time for filing returns for pension excise taxes

statutes-at-large

Public Law 96–589
To amend the Internal Revenue Code of 1954 to provide for the tax treatment of bankruptcy, insolvency, and similar proceedings, and for other purposes

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

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§ 1399

No separate taxable entities for partnerships, corporations, etc.

Fed. Reg.×1

Stat.×1

Pub. L.Pub. L. 96–589, § 3(a)(1)

Stat.94 Stat. 3400

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