§ 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.
(Added [Pub. L. 96–589, § 3(a)(1)], Dec. 24, 1980, [94 Stat. 3400].)