Sec. 1398. Rules relating to individuals' title 11 cases. 1399. No separate taxable entities for partnerships, corporations, etc. AMENDMENTS 1980 - Pub. L. 96-589, Sec. 3(a)(1), Dec. 24, 1980, 94 Stat. 3397, added subchapter V heading "Title 11 Cases" and items 1398 and 1399.