Internal Revenue Code Section 61
E1508259
UNEXPLORED
Internal Revenue Code Section 61 is the foundational U.S. tax law provision that broadly defines gross income as all income from whatever source derived, making it central to determining what is taxable.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Internal Revenue Code Section 61 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T21910186 — 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 61 Context triple: [United States federal tax system, governedBy, Internal Revenue Code Section 61]
-
A.
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.
-
B.
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.
-
C.
Internal Revenue Code section 4661
Internal Revenue Code section 4661 is the federal tax provision that imposes an excise tax on the manufacture, production, or importation of certain hazardous chemicals to help fund environmental cleanup efforts under the Superfund program.
-
D.
Internal Revenue Code section 51
Internal Revenue Code section 51 is the federal tax law provision that authorizes and defines the Work Opportunity Tax Credit, allowing employers to claim credits for hiring individuals from certain targeted groups.
-
E.
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.
- 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 61 Target entity description: Internal Revenue Code Section 61 is the foundational U.S. tax law provision that broadly defines gross income as all income from whatever source derived, making it central to determining what is taxable.
-
A.
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.
-
B.
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.
-
C.
Internal Revenue Code section 4661
Internal Revenue Code section 4661 is the federal tax provision that imposes an excise tax on the manufacture, production, or importation of certain hazardous chemicals to help fund environmental cleanup efforts under the Superfund program.
-
D.
Internal Revenue Code section 51
Internal Revenue Code section 51 is the federal tax law provision that authorizes and defines the Work Opportunity Tax Credit, allowing employers to claim credits for hiring individuals from certain targeted groups.
-
E.
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.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.