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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter V — Title 11 Cases
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Subch. U
Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
Subch. W
Repealed
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Subchapter V — Title 11 Cases
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§1398
Rules relating to individuals’ title 11 cases
§1399
No separate taxable entities for partnerships, corporations, etc.
‹
Subch. U
Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
Subch. W
Repealed
›
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