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United States Code (Last Updated: May 24, 2014) |
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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 |
| § 1398. Rules relating to individuals’ title 11 cases |
| § 1399. No separate taxable entities for partnerships, corporations, etc. |
Amendments
1980—Pub. L. 96–589, § 3(a)(1),