Section text and notes
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.
Pub. L. 96–589, § 3(a)(1)94 Stat. 3400 (Added , , .)
Public Law 119-102 (07/12/2026)
26 U.S.C. § 1399
No separate taxable entities for partnerships, corporations, etc.