26 USC § 1399 - No separate taxable entities for partnerships, corporations, etc.

---
identifier: "/us/usc/t26/s1399"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1399 - No separate taxable entities for partnerships, corporations, etc."
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1399"
section_name: "No separate taxable entities for partnerships, corporations, etc."
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "V"
subchapter_name: "Title 11 Cases"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 96–589, § 3(a)(1), Dec. 24, 1980, 94 Stat. 3400.)"
---


# § 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.

---

**Source Credit**: (Added Pub. L. 96–589, § 3(a)(1), Dec. 24, 1980, 94 Stat. 3400.)