Revenue Act of 1918
E129823
The Revenue Act of 1918 was a major U.S. federal tax law that sharply increased income and excess profits taxes to help finance American involvement in World War I and reshape the nation’s fiscal policy.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Revenue Act of 1918 canonical | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T1100037 — 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: Revenue Act of 1918 Context triple: [Woodrow Wilson administration, notablePolicy, Revenue Act of 1918]
-
A.
Revenue Act of 1916
The Revenue Act of 1916 was a landmark U.S. federal tax law that significantly expanded income taxation and introduced new taxes to help finance the government in the lead-up to American involvement in World War I.
-
B.
Revenue Act of 1934
The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
-
C.
Revenue Act of 1935
The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
-
D.
Revenue Act of 1913
The Revenue Act of 1913 was a landmark U.S. law that reintroduced a federal income tax and significantly lowered tariffs, reshaping the nation’s fiscal policy in the early 20th century.
-
E.
Revenue Act of 1942
The Revenue Act of 1942 was a major U.S. tax law that greatly expanded the federal income tax base and increased rates to help finance American involvement in World War II.
- 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: Revenue Act of 1918 Target entity description: The Revenue Act of 1918 was a major U.S. federal tax law that sharply increased income and excess profits taxes to help finance American involvement in World War I and reshape the nation’s fiscal policy.
-
A.
Revenue Act of 1916
The Revenue Act of 1916 was a landmark U.S. federal tax law that significantly expanded income taxation and introduced new taxes to help finance the government in the lead-up to American involvement in World War I.
-
B.
Revenue Act of 1934
The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
-
C.
Revenue Act of 1935
The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
-
D.
Revenue Act of 1913
The Revenue Act of 1913 was a landmark U.S. law that reintroduced a federal income tax and significantly lowered tariffs, reshaping the nation’s fiscal policy in the early 20th century.
-
E.
Revenue Act of 1942
The Revenue Act of 1942 was a major U.S. tax law that greatly expanded the federal income tax base and increased rates to help finance American involvement in World War II.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
tax law ⓘ |
| administeredBy |
Internal Revenue Service
ⓘ
surface form:
Bureau of Internal Revenue
|
| appliesToJurisdiction |
United States government
ⓘ
surface form:
United States federal government
|
| chamber |
United States House of Representatives
ⓘ
United States Senate ⓘ |
| codifiedIn |
Internal Revenue Code
ⓘ
surface form:
United States internal revenue laws
|
| containsProvision |
amortization of war facilities
ⓘ
changes to estate and inheritance taxation ⓘ rules for consolidated corporate returns ⓘ surtaxes on high incomes ⓘ taxation of partnerships ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| effectiveYear | 1919 ⓘ |
| enactedDuringConflict | World War I ⓘ |
| enactmentYear | 1918 ⓘ |
| historicalSignificance |
helped establish income tax as central source of federal revenue
ⓘ
major expansion of federal tax system during World War I ⓘ marked shift toward more permanent mass-based federal taxation ⓘ |
| increased |
corporate income tax rates
ⓘ
excess profits tax rates ⓘ individual income tax rates ⓘ |
| introducedConcept |
broader tax base for federal income taxation
ⓘ
modern graduated individual income tax structure ⓘ |
| language | English ⓘ |
| legalArea | tax law ⓘ |
| legislativeBody | United States Congress ⓘ |
| policyType | progressive taxation ⓘ |
| predecessor |
Revenue Act of 1916
ⓘ
Revenue Act of 1917 ⓘ
surface form:
War Revenue Act of 1917
|
| presidentDuringEnactment | Woodrow Wilson ⓘ |
| primaryPurpose |
to increase excess profits tax revenues
ⓘ
to increase federal income tax revenues ⓘ to raise revenue to finance American participation in World War I ⓘ to reshape United States fiscal policy ⓘ |
| relatedTo | Sixteenth Amendment to the United States Constitution ⓘ |
| replacedBy | Revenue Act of 1921 ⓘ |
| signedBy | Woodrow Wilson ⓘ |
| subject |
corporate income tax
ⓘ
estate tax ⓘ excess profits tax ⓘ excise taxes ⓘ federal income tax ⓘ tax administration ⓘ war profits taxation ⓘ withholding at source ⓘ |
| timePeriod | Progressive Era ⓘ |
| topMarginalIndividualIncomeTaxRate | 77 percent ⓘ |
| topMarginalIndividualIncomeTaxRateAppliesTo | very high incomes ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Revenue Act of 1918 Description of subject: The Revenue Act of 1918 was a major U.S. federal tax law that sharply increased income and excess profits taxes to help finance American involvement in World War I and reshape the nation’s fiscal policy.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.