Internal Revenue Code section 408A
E1245432
UNEXPLORED
Internal Revenue Code section 408A is the U.S. tax law provision that establishes and sets the rules for Roth Individual Retirement Accounts, including their contribution, distribution, and tax treatment requirements.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Internal Revenue Code Section 408A | 1 |
| Internal Revenue Code section 408A canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T17005091 — 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: Internal Revenue Code section 408A Context triple: [Roth IRA, governedBy, Internal Revenue Code section 408A]
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A.
Internal Revenue Code section 6688
Internal Revenue Code section 6688 is a U.S. tax provision that imposes penalties for certain failures to file required information returns or comply with specified reporting obligations.
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B.
Internal Revenue Code section 6689
Internal Revenue Code section 6689 is a federal tax penalty provision that imposes sanctions for certain failures or misconduct related to tax compliance, as part of the civil penalties framework in Chapter 68.
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C.
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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D.
Internal Revenue Code section 6671
Internal Revenue Code section 6671 is a federal tax provision that defines key terms and liability rules for the assessment and collection of certain civil tax penalties.
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E.
Internal Revenue Code section 6674
Internal Revenue Code section 6674 is a federal tax provision that imposes penalties on individuals who fraudulently claim withholding credits or assist others in doing so.
- 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: Internal Revenue Code section 408A Target entity description: Internal Revenue Code section 408A is the U.S. tax law provision that establishes and sets the rules for Roth Individual Retirement Accounts, including their contribution, distribution, and tax treatment requirements.
-
A.
Internal Revenue Code section 6688
Internal Revenue Code section 6688 is a U.S. tax provision that imposes penalties for certain failures to file required information returns or comply with specified reporting obligations.
-
B.
Internal Revenue Code section 6689
Internal Revenue Code section 6689 is a federal tax penalty provision that imposes sanctions for certain failures or misconduct related to tax compliance, as part of the civil penalties framework in Chapter 68.
-
C.
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.
-
D.
Internal Revenue Code section 6671
Internal Revenue Code section 6671 is a federal tax provision that defines key terms and liability rules for the assessment and collection of certain civil tax penalties.
-
E.
Section 6708 of the Internal Revenue Code
Section 6708 of the Internal Revenue Code is a U.S. tax provision that imposes monetary penalties on persons who fail to make certain required information or records available to the Internal Revenue Service upon request.
- F. None of above. chosen
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Internal Revenue Code section 408A