An Act to reform the internal revenue laws of the United States
E885625
An Act to reform the internal revenue laws of the United States is the formal title of the Tax Reform Act of 1986, a landmark U.S. federal law that overhauled the federal income tax system by broadening the tax base and lowering tax rates.
All labels observed (1)
| Label | Occurrences |
|---|---|
| An Act to reform the internal revenue laws of the United States canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T10797083 — 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: An Act to reform the internal revenue laws of the United States Context triple: [Public Law 99-514, title, An Act to reform the internal revenue laws of the United States]
-
A.
Revenue Act of 1924
The Revenue Act of 1924 was a major U.S. federal tax law that significantly reduced income tax rates and restructured federal taxation as part of Treasury Secretary Andrew Mellon's broader 1920s tax-cutting program.
-
B.
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.
-
C.
Revenue Act of 1932
The Revenue Act of 1932 was a U.S. federal law enacted during the Great Depression that sharply increased taxes to address mounting budget deficits and stabilize government finances.
-
D.
Revenue Act of 1921
The Revenue Act of 1921 was a U.S. federal tax law that significantly reduced wartime tax rates and marked the beginning of Treasury Secretary Andrew Mellon's pro-business tax reduction policies in the 1920s.
-
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: An Act to reform the internal revenue laws of the United States Target entity description: An Act to reform the internal revenue laws of the United States is the formal title of the Tax Reform Act of 1986, a landmark U.S. federal law that overhauled the federal income tax system by broadening the tax base and lowering tax rates.
-
A.
Revenue Act of 1924
The Revenue Act of 1924 was a major U.S. federal tax law that significantly reduced income tax rates and restructured federal taxation as part of Treasury Secretary Andrew Mellon's broader 1920s tax-cutting program.
-
B.
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.
-
C.
Revenue Act of 1932
The Revenue Act of 1932 was a U.S. federal law enacted during the Great Depression that sharply increased taxes to address mounting budget deficits and stabilize government finances.
-
D.
Revenue Act of 1921
The Revenue Act of 1921 was a U.S. federal tax law that significantly reduced wartime tax rates and marked the beginning of Treasury Secretary Andrew Mellon's pro-business tax reduction policies in the 1920s.
-
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 (34)
| Predicate | Object |
|---|---|
| instanceOf |
Act of Congress
ⓘ
United States federal statute ⓘ tax reform law ⓘ |
| alsoKnownAs | Tax Reform Act of 1986 ⓘ |
| appliesTo |
corporate income tax
ⓘ
federal income tax ⓘ individual income tax ⓘ |
| chamberInvolved |
United States House of Representatives
ⓘ
United States Senate ⓘ |
| country | United States of America ⓘ |
| describedAs | landmark tax reform law ⓘ |
| effect |
broadened the federal income tax base
ⓘ
lowered federal income tax rates ⓘ simplified the federal income tax code ⓘ |
| enactedIn | 99th United States Congress ⓘ |
| governmentBranch | legislative branch of the United States ⓘ |
| hasLegalCitationType |
Public Law of the United States
ⓘ
linked to:
Public Law
|
| hasShortName | Tax Reform Act of 1986 ⓘ |
| jurisdiction |
federal government of the United States
ⓘ
linked to:
United States government
|
| language | English ⓘ |
| legalForm | public law of the United States ⓘ |
| legislativeBody | United States Congress ⓘ |
| notableFeature |
broadened tax base by reducing deductions and loopholes
ⓘ
lowered statutory tax rates ⓘ |
| policyArea |
economic policy
ⓘ
taxation ⓘ |
| presidentAtEnactment | Ronald Reagan ⓘ |
| purpose |
to overhaul the federal income tax system
ⓘ
to reform the internal revenue laws of the United States ⓘ |
| replacedOrModified | prior federal income tax provisions ⓘ |
| signedBy | Ronald Reagan ⓘ |
| subjectOf | United States tax policy debates ⓘ |
| timePeriod | late 20th century ⓘ |
| 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: An Act to reform the internal revenue laws of the United States Description of subject: An Act to reform the internal revenue laws of the United States is the formal title of the Tax Reform Act of 1986, a landmark U.S. federal law that overhauled the federal income tax system by broadening the tax base and lowering tax rates.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.