# 26 U.S.C. § 1399: No separate taxable entities for partnerships, corporations, etc.

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s1399>. Cite pinpoints as 26 U.S.C. § 1399(a)(1).

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.

## Connections

Cites: § 1398 Rules relating to individuals’ title 11 cases

Cited by: none

## Amendments

- 1980-12-24: [Pub. L. 96-589](/26/act/96-589.md), 94 Stat. 3400