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26 U.S.C. § 1399

Title 26 Chapter 1 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
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§ 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.

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