26 U.S.C. § 1399Chapter 1
§1399. No separate taxable entities for partnerships, corporations, etc.
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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.
Last amended: December 31, 2024
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