---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schV"
level: "subchapter"
label: "Subchapter V"
heading: "Title 11 Cases"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schV"
sections_count: 2
---

# Subchapter V — Title 11 Cases

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Sections

- [§1398. Rules relating to individuals’ title 11 cases](/usc/26/1398.md)
- [§1399. No separate taxable entities for partnerships, corporations, etc.](/usc/26/1399.md)