§1398. Rules relating to individuals’ title 11 cases — Inbound Citations
26 U.S.C. § 1398
Cited by 6 provisions in release 119-102.
Citations to 26 U.S.C. § 1398 as a whole
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(8) In any case under chapter 7 or 11 of title 11 of the United States Code to which section 1398 applies, for purposes of paragraphs (1) and (5) of subsection (b) the estate (and not the individual) shall be treated as the taxpayer. The preceding sentence shall not apply for purposes of applying section 1017 to property transferred by the estate to the individual.
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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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(A) In any case to which section 1398 applies (determined without regard to section 1398(b)(1)), any return of the debtor for the taxable year in which the case commenced or any preceding taxable year shall, upon written request, be open to inspection by or disclosure to the trustee in such case.
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(B) Any return of an estate in a case to which section 1398 applies shall, upon written request, be open to inspection by or disclosure to the debtor in such case.
Citations to §1398(b)(1)
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(A) In any case to which section 1398 applies (determined without regard to section 1398(b)(1)), any return of the debtor for the taxable year in which the case commenced or any preceding taxable year shall, upon written request, be open to inspection by or disclosure to the trustee in such case.
Citations to §1398(d)(2)(E)
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(e) For inapplicability of subsection (b) in computing—(1) Accumulated earnings tax, see section 536.(2) Personal holding company tax, see section 546.(3) The taxable income of a regulated investment company, see section 852(b)(2)(E).(4) The taxable income of a real estate investment trust, see section 857(b)(2)(C).For returns for a period of less than 12 months in the case of a debtor’s election to terminate a taxable year, see section 1398(d)(2)(E).