Internal Revenue Code Section 408
E1315324
UNEXPLORED
Internal Revenue Code Section 408 is the U.S. tax law provision that defines and regulates Individual Retirement Accounts (IRAs), including their structure, contribution rules, and tax treatment.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Internal Revenue Code Section 408 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T18280005 — 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 408 Context triple: [U.S. Individual Retirement Accounts, governedBy, Internal Revenue Code Section 408]
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A.
Internal Revenue Code section 408A
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.
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B.
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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C.
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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D.
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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E.
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.
- 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 408 Target entity description: Internal Revenue Code Section 408 is the U.S. tax law provision that defines and regulates Individual Retirement Accounts (IRAs), including their structure, contribution rules, and tax treatment.
-
A.
Internal Revenue Code section 408A
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.
-
B.
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.
-
C.
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.
-
D.
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.
-
E.
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.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.