IRC section 704
E1066329
UNEXPLORED
IRC section 704 is a key U.S. tax code provision governing how partners’ distributive shares of partnership income, gain, loss, deduction, and credit are allocated and recognized for tax purposes.
All labels observed (1)
| Label | Occurrences |
|---|---|
| IRC section 704 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T13869432 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IRC section 704 Context triple: [Subchapter K, primarySection, IRC section 704]
-
A.
Internal Revenue Code section 4671
Internal Revenue Code section 4671 is the federal tax provision that imposes excise taxes on certain chemicals and related substances to help fund environmental cleanup under the Superfund program.
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B.
Internal Revenue Code Section 402(g)
Internal Revenue Code Section 402(g) is the U.S. tax law provision that sets the annual dollar limit on how much employees can defer from their compensation into tax-favored retirement plans such as 401(k) and 403(b) plans.
-
C.
Internal Revenue Code section 24
Internal Revenue Code section 24 is the provision of U.S. federal tax law that establishes and governs the Child Tax Credit for eligible taxpayers with qualifying children.
-
D.
Internal Revenue Code section 4611
Internal Revenue Code section 4611 is the federal tax provision that imposes excise taxes on certain chemicals and petroleum products to help fund environmental cleanup under the Superfund program.
-
E.
Internal Revenue Code section 4612
Internal Revenue Code section 4612 is a U.S. tax provision that defines and governs the application of excise taxes related to environmental “Superfund” programs, including the types of chemicals and petroleum products subject to these taxes.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: IRC section 704 Target entity description: IRC section 704 is a key U.S. tax code provision governing how partners’ distributive shares of partnership income, gain, loss, deduction, and credit are allocated and recognized for tax purposes.
-
A.
Internal Revenue Code section 4671
Internal Revenue Code section 4671 is the federal tax provision that imposes excise taxes on certain chemicals and related substances to help fund environmental cleanup under the Superfund program.
-
B.
Internal Revenue Code Section 402(g)
Internal Revenue Code Section 402(g) is the U.S. tax law provision that sets the annual dollar limit on how much employees can defer from their compensation into tax-favored retirement plans such as 401(k) and 403(b) plans.
-
C.
Internal Revenue Code section 24
Internal Revenue Code section 24 is the provision of U.S. federal tax law that establishes and governs the Child Tax Credit for eligible taxpayers with qualifying children.
-
D.
Internal Revenue Code section 4611
Internal Revenue Code section 4611 is the federal tax provision that imposes excise taxes on certain chemicals and petroleum products to help fund environmental cleanup under the Superfund program.
-
E.
Internal Revenue Code section 4612
Internal Revenue Code section 4612 is a U.S. tax provision that defines and governs the application of excise taxes related to environmental “Superfund” programs, including the types of chemicals and petroleum products subject to these taxes.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.