26 U.S.C. § 1399 : US Code - Section 1399: No separate taxable entities for partnerships, corporations, etc.

Search 26 U.S.C. § 1399 : US Code - Section 1399: No separate taxable entities for partnerships, corporations, etc.

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.