99-514
E885624
99-514 is the public law number for the Tax Reform Act of 1986, a major U.S. federal statute that significantly overhauled the federal income tax system.
All labels observed (1)
| Label | Occurrences |
|---|---|
| 99-514 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T10797080 — 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: 99-514 Context triple: [Public Law 99-514, publicLawNumber, 99-514]
-
A.
99-603
99-603 is the public law number for the Immigration Reform and Control Act of 1986, a major U.S. federal law that overhauled immigration policy by introducing employer sanctions and providing legalization pathways for certain undocumented immigrants.
-
B.
99-272
99-272 is the public law number for the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), a major U.S. federal law known for its provisions allowing continued health insurance coverage after job loss or other qualifying events.
-
C.
One-Nine-Nine-Nine
One-Nine-Nine-Nine is a song that follows "All Night Long" in a musical track sequence, likely as part of the same album or release.
-
D.
MS990
MS990 is the EgyptAir Flight 990 passenger service that became widely known for its fatal crash into the Atlantic Ocean in 1999.
-
E.
99-499
99-499 is the public law number for the Superfund Amendments and Reauthorization Act of 1986, a major U.S. environmental law that expanded and strengthened the federal Superfund program for cleaning up hazardous waste sites.
- 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: 99-514 Target entity description: 99-514 is the public law number for the Tax Reform Act of 1986, a major U.S. federal statute that significantly overhauled the federal income tax system.
-
A.
99-603
99-603 is the public law number for the Immigration Reform and Control Act of 1986, a major U.S. federal law that overhauled immigration policy by introducing employer sanctions and providing legalization pathways for certain undocumented immigrants.
-
B.
99-272
99-272 is the public law number for the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), a major U.S. federal law known for its provisions allowing continued health insurance coverage after job loss or other qualifying events.
-
C.
One-Nine-Nine-Nine
One-Nine-Nine-Nine is a song that follows "All Night Long" in a musical track sequence, likely as part of the same album or release.
-
D.
MS990
MS990 is the EgyptAir Flight 990 passenger service that became widely known for its fatal crash into the Atlantic Ocean in 1999.
-
E.
99-499
99-499 is the public law number for the Superfund Amendments and Reauthorization Act of 1986, a major U.S. environmental law that expanded and strengthened the federal Superfund program for cleaning up hazardous waste sites.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
United States public law
ⓘ
federal statute ⓘ |
| affectsArea |
alternative minimum tax
ⓘ
capital gains taxation ⓘ corporate income tax ⓘ depreciation rules ⓘ federal income tax ⓘ individual income tax ⓘ international taxation ⓘ tax expenditures ⓘ tax shelters ⓘ |
| amends |
Internal Revenue Code of 1954
ⓘ
linked to:
Internal Revenue Code
|
| belongsTo | Reagan administration domestic policy ⓘ |
| classification | major tax reform legislation ⓘ |
| codifiedIn | Title 26 of the United States Code ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| dateSigned | 1986-10-22 ⓘ |
| enactedBy | 99th United States Congress ⓘ |
| hasNickname | TRA86 ⓘ |
| hasPublicLawNumber | Public Law 99-514 ⓘ |
| hasShortTitle | Tax Reform Act of 1986 ⓘ |
| hasTitle | Tax Reform Act of 1986 ⓘ |
| jurisdiction |
federal government of the United States
ⓘ
linked to:
United States government
|
| language | English ⓘ |
| legalStatus | in force as amended ⓘ |
| legislativeChamber |
United States House of Representatives
ⓘ
United States Senate ⓘ |
| notableFeature |
changed treatment of capital gains
ⓘ
eliminated or curtailed many tax preferences ⓘ lowered corporate tax rate ⓘ lowered top individual tax rate ⓘ reduced number of individual income tax brackets ⓘ revised depreciation schedules ⓘ strengthened alternative minimum tax ⓘ |
| partOf | United States federal tax law ⓘ |
| policyType | tax reform ⓘ |
| primaryObjective |
broaden the tax base
ⓘ
increase tax neutrality ⓘ lower statutory tax rates ⓘ reduce tax shelters ⓘ |
| replaces | prior federal income tax structure ⓘ |
| resultsIn | Internal Revenue Code of 1986 ⓘ |
| scope | nationwide ⓘ |
| signedBy | Ronald Reagan ⓘ |
| sponsorChamber |
House Ways and Means Committee
ⓘ
Senate Finance Committee ⓘ |
| subjectMatter |
public finance
ⓘ
taxation ⓘ |
| yearEnacted | 1986 ⓘ |
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: 99-514 Description of subject: 99-514 is the public law number for the Tax Reform Act of 1986, a major U.S. federal statute that significantly overhauled the federal income tax system.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.