
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC1399]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
                      Subchapter V--Title 11 Cases
 
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.

(Added Pub. L. 96-589, Sec. 3(a)(1), Dec. 24, 1980, 94 Stat. 3400.)
