US CODE COLLECTION
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US CODE COLLECTION
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| TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter V > Sec. 1399. | Prev |
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Sec. 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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