26-U.S.C.-1399
§1399 – No Separate Taxable Entities For Partnerships, Corporations, Etc.
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter V > Section 1399
Details
- Reference: Section 1399
- Legend: §1399 – No Separate Taxable Entities For Partnerships, Corporations, Etc.
- USCode Year: 2013
Provision Content
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.)
U.S. Encyclopedia of Law Coverage
26-U.S.C.-1391 in the Legal Encyclopedia: Income Taxes
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26-U.S.C.-1399 in the Legal Encyclopedia: Tax Liability
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26-U.S.C.-1398 in the Legal Encyclopedia: Taxation
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26-U.S.C.-1388 in the Legal Encyclopedia: Liability
In this entry about 26-U.S.C.-1388, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.
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