Internal Revenue Code
E2192
The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
All labels observed (27)
How this entity was disambiguated
This entity first appeared as the object of triple T28746 — 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 Context triple: [Alcohol and Tobacco Tax and Trade Bureau, hasLegalAuthorityUnder, Internal Revenue Code]
-
A.
Internal Revenue Service
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
-
B.
United States Code
The United States Code is the official compilation and codification of the general and permanent federal statutes of the United States.
-
C.
Treasury Act of 1789
The Treasury Act of 1789 was a foundational U.S. law that created the Department of the Treasury and established the federal government's core financial and fiscal administration.
-
D.
Title 50 of the United States Code
Title 50 of the United States Code is the portion of U.S. federal statutory law that governs national defense, intelligence, and related aspects of national security.
-
E.
Alcohol and Tobacco Tax and Trade Bureau
The Alcohol and Tobacco Tax and Trade Bureau is a U.S. federal agency responsible for regulating and taxing the alcohol, tobacco, firearms, and ammunition industries to ensure compliance with federal laws and generate revenue.
- 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 Target entity description: The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
-
A.
Internal Revenue Service
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
-
B.
United States Code
The United States Code is the official compilation and codification of the general and permanent federal statutes of the United States.
-
C.
Treasury Act of 1789
The Treasury Act of 1789 was a foundational U.S. law that created the Department of the Treasury and established the federal government's core financial and fiscal administration.
-
D.
Title 50 of the United States Code
Title 50 of the United States Code is the portion of U.S. federal statutory law that governs national defense, intelligence, and related aspects of national security.
-
E.
Alcohol and Tobacco Tax and Trade Bureau
The Alcohol and Tobacco Tax and Trade Bureau is a U.S. federal agency responsible for regulating and taxing the alcohol, tobacco, firearms, and ammunition industries to ensure compliance with federal laws and generate revenue.
- F. None of above. chosen
Statements (53)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal law
ⓘ
federal statute ⓘ tax code ⓘ |
| abbreviation | IRC ⓘ |
| administeredBy |
Internal Revenue Service
ⓘ
United States Department of the Treasury ⓘ |
| alsoKnownAs | Title 26 of the United States Code ⓘ |
| appliesTo |
corporations
ⓘ
estates ⓘ individual taxpayers ⓘ partnerships ⓘ tax-exempt organizations ⓘ trusts ⓘ |
| codifiedAs | 26 U.S.C. ⓘ |
| contains |
Subtitles A through K
ⓘ
parts ⓘ sections ⓘ subchapters ⓘ subparts ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| currentCoreVersionEnactedIn | 1954 ⓘ |
| defines |
credits
ⓘ
deductions ⓘ gross income ⓘ information reporting requirements ⓘ taxable income ⓘ withholding requirements ⓘ |
| enactedBy | United States Congress ⓘ |
| governs |
employment taxes
ⓘ
estate tax ⓘ excise taxes ⓘ federal income tax ⓘ gift tax ⓘ tax assessment ⓘ tax collection ⓘ tax penalties ⓘ tax procedure ⓘ |
| hasVersion |
Internal Revenue Code
self-linksurface differs
ⓘ
surface form:
Internal Revenue Code of 1939
Internal Revenue Code self-linksurface differs ⓘ
surface form:
Internal Revenue Code of 1954
Internal Revenue Code self-linksurface differs ⓘ
surface form:
Internal Revenue Code of 1986
|
| interpretedBy |
Supreme Court of the United States
ⓘ
United States courts of appeals ⓘ
surface form:
United States Courts of Appeals
United States Tax Court ⓘ federal district courts ⓘ |
| legalBasisFor |
IRS enforcement authority
ⓘ
federal tax administration ⓘ |
| partOf | United States Code ⓘ |
| providesFor |
civil tax penalties
ⓘ
criminal tax offenses ⓘ |
| significantRevisionIn | 1986 ⓘ |
| subjectMatter |
federal revenue
ⓘ
taxation ⓘ |
| titleNumber | 26 ⓘ |
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: Internal Revenue Code Description of subject: The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
Referenced by (98)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Title 26 – Internal Revenue Code
this entity surface form:
Internal Revenue Code Section 45D
this entity surface form:
Internal Revenue Code of 1939
this entity surface form:
Internal Revenue Code of 1954
this entity surface form:
Internal Revenue Code of 1986
this entity surface form:
Internal Revenue Code provisions on alcohol
subject surface form:
IRS Appeals Office
subject surface form:
Internal Revenue Code
this entity surface form:
Subchapter K
this entity surface form:
Section 42 of the Internal Revenue Code
this entity surface form:
Internal Revenue Code of 1986
this entity surface form:
Internal Revenue Code section 6038D
this entity surface form:
Internal Revenue Code of 1954
this entity surface form:
Internal Revenue Code of 1986
this entity surface form:
Internal Revenue Code section 32
this entity surface form:
Internal Revenue Code of 1986
this entity surface form:
Internal Revenue Code of 1954
this entity surface form:
Internal Revenue Code criminal provisions
this entity surface form:
Internal Revenue Code of 1986
this entity surface form:
United States federal tax law
this entity surface form:
Internal Revenue Code of 1986
this entity surface form:
Internal Revenue Code sections 641–692
this entity surface form:
Internal Revenue Code of 1986
this entity surface form:
Internal Revenue Code of 1986