---
kind: "section"
citation: "26 U.S.C. § 1399"
title: "26"
title_heading: "Internal Revenue Code"
number: "1399"
heading: "No separate taxable entities for partnerships, corporations, etc."
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/1399"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter V — Title 11 Cases"
---

# §1399. No separate taxable entities for partnerships, corporations, etc.


Except in any case to which [section 1398](/usc/26/1398.md) applies, no separate taxable entity shall result from the commencement of a case under [title 11](/usc/11.md) of the United States Code.


## Source credit

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