---
type: "LegalText"
title: "26 U.S.C. § 1399"
description: "No separate taxable entities for partnerships, corporations, etc."
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "1"
chapter_name: "NORMAL TAXES AND SURTAXES"
section: "1399"
citation: "26 U.S.C. § 1399"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s1399"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "e3890b8c0348646cfcfc534e03e2e86aacedb3098c1eec6f449dc32b72c13e70"
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text_hash: "28866f69325dd64645b7623b810e4699d382d0adb6ce1885a88cf32a94228e0d"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 1399 - No separate taxable entities for partnerships, corporations, etc.

## Text

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.

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