Income Tax Amendment
E349808
Sixteenth Amendment to the United States Constitution
United States constitutional amendment
constitutional amendment
The Income Tax Amendment is the Sixteenth Amendment to the U.S. Constitution, which authorized Congress to levy a federal income tax without apportioning it among the states.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Income Tax Amendment canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T3340835 — 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: Income Tax Amendment Context triple: [Sixteenth Amendment to the United States Constitution, alsoKnownAs, Income Tax Amendment]
-
A.
Income Tax Act
The Income Tax Act is the primary Canadian federal law that sets out the rules for calculating, reporting, and paying income tax for individuals and businesses.
-
B.
Tax Reform Act of 1986
The Tax Reform Act of 1986 was a landmark U.S. federal law that overhauled the tax code by lowering rates, broadening the tax base, and eliminating many deductions and shelters.
-
C.
Revenue Act of 1964
The Revenue Act of 1964 was a landmark U.S. federal tax-cut law championed by President Lyndon B. Johnson that significantly reduced individual and corporate income tax rates to stimulate economic growth.
-
D.
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.
-
E.
Revenue Act of 1928
The Revenue Act of 1928 was a U.S. federal tax law that significantly revised income tax provisions and became a key subject of judicial interpretation in landmark tax avoidance cases.
- 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: Income Tax Amendment Target entity description: The Income Tax Amendment is the Sixteenth Amendment to the U.S. Constitution, which authorized Congress to levy a federal income tax without apportioning it among the states.
-
A.
Income Tax Act
The Income Tax Act is the primary Canadian federal law that sets out the rules for calculating, reporting, and paying income tax for individuals and businesses.
-
B.
Tax Reform Act of 1986
The Tax Reform Act of 1986 was a landmark U.S. federal law that overhauled the tax code by lowering rates, broadening the tax base, and eliminating many deductions and shelters.
-
C.
Revenue Act of 1964
The Revenue Act of 1964 was a landmark U.S. federal tax-cut law championed by President Lyndon B. Johnson that significantly reduced individual and corporate income tax rates to stimulate economic growth.
-
D.
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.
-
E.
Revenue Act of 1928
The Revenue Act of 1928 was a U.S. federal tax law that significantly revised income tax provisions and became a key subject of judicial interpretation in landmark tax avoidance cases.
- F. None of above. chosen
Statements (44)
| Predicate | Object |
|---|---|
| instanceOf |
Sixteenth Amendment to the United States Constitution
ⓘ
United States constitutional amendment ⓘ constitutional amendment ⓘ |
| allows | Congress to levy an income tax without apportionment among the states ⓘ |
| amendmentNumber | 16 ⓘ |
| appliesTo |
incomes from whatever source derived
ⓘ
taxes on incomes ⓘ |
| authorizes | federal income tax ⓘ |
| cameIntoForceOn | 1913-02-03 ⓘ |
| category |
United States constitutional amendments
ⓘ
surface form:
Amendments to the United States Constitution
Taxation in the United States ⓘ |
| constitutionalArticleAffected |
Article I, Section 2 of the United States Constitution
ⓘ
Article I, Section 9 of the United States Constitution ⓘ |
| constitutionalStatus | in force ⓘ |
| country | United States of America ⓘ |
| dateProposed | 1909-07-12 ⓘ |
| dateRatified | 1913-02-03 ⓘ |
| enables | modern federal income tax system in the United States ⓘ |
| exemptsFrom | apportionment among the several states ⓘ |
| firstStateToRatify | Alabama ⓘ |
| grantsPowerTo | United States Congress ⓘ |
| hasLegalCitation |
Sixteenth Amendment to the United States Constitution
ⓘ
surface form:
U.S. Const. amend. XVI
|
| hasOfficialName | Sixteenth Amendment to the United States Constitution ⓘ |
| historicalEra | Progressive Era ⓘ |
| isFollowedBy | Seventeenth Amendment to the United States Constitution ⓘ |
| isPrecededBy | Fifteenth Amendment to the United States Constitution ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
federal government of the United States
|
| language | English ⓘ |
| legalEffect |
clarified federal power to tax incomes from whatever source derived
ⓘ
overcame constitutional objections to unapportioned federal income taxes ⓘ |
| numberOfStatesRequiredForRatification | 36 ⓘ |
| opposedBy | some contemporaneous business and conservative interests ⓘ |
| partOf | United States Constitution ⓘ |
| proposedBy |
61st United States Congress
ⓘ
surface form:
Sixty-first United States Congress
|
| ratifiedByRequiredNumberOfStates | 1913-02-03 ⓘ |
| relatedTo |
Pollock v. Farmers' Loan & Trust Co.
ⓘ
federal income tax in the United States ⓘ |
| removesRequirementOf | apportionment of direct taxes among the states ⓘ |
| shortName |
Sixteenth Amendment to the United States Constitution
ⓘ
surface form:
Sixteenth Amendment
|
| stateThatProvidedDecisiveRatification | Delaware ⓘ |
| subject |
federal taxation
ⓘ
income tax ⓘ |
| supportedBy | progressive era reformers ⓘ |
| textBeginsWith | The Congress shall have power to lay and collect taxes on 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: Income Tax Amendment Description of subject: The Income Tax Amendment is the Sixteenth Amendment to the U.S. Constitution, which authorized Congress to levy a federal income tax without apportioning it among the states.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.