Subtitle D – Miscellaneous Excise Taxes
E92918
Subtitle D – Miscellaneous Excise Taxes is a portion of the U.S. Internal Revenue Code that imposes various specialized federal excise taxes on specific goods, services, and activities not covered by other excise tax subtitles.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Coal Excise Tax | 1 |
| Subtitle D – Miscellaneous Excise Taxes canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T787951 — 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: Subtitle D – Miscellaneous Excise Taxes Context triple: [Title 26 of the United States Code, contains, Subtitle D – Miscellaneous Excise Taxes]
-
A.
Subchapter J
Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
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B.
Subchapter C
Subchapter C is the section of the U.S. tax code that governs the federal income taxation of corporations and their shareholders, including rules on corporate formations, operations, distributions, and reorganizations.
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C.
Subchapter L
Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
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D.
Subchapter M
Subchapter M is a section of the U.S. Internal Revenue Code that sets the tax rules and qualification requirements for regulated investment companies, including most mutual funds and ETFs.
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E.
Subsidies and Countervailing Measures Code
The Subsidies and Countervailing Measures Code was a multilateral trade agreement under the GATT that set rules for the use of government subsidies and the application of countervailing duties to offset them.
- 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: Subtitle D – Miscellaneous Excise Taxes Target entity description: Subtitle D – Miscellaneous Excise Taxes is a portion of the U.S. Internal Revenue Code that imposes various specialized federal excise taxes on specific goods, services, and activities not covered by other excise tax subtitles.
-
A.
Subchapter J
Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
-
B.
Subchapter C
Subchapter C is the section of the U.S. tax code that governs the federal income taxation of corporations and their shareholders, including rules on corporate formations, operations, distributions, and reorganizations.
-
C.
Subchapter L
Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
-
D.
Subchapter M
Subchapter M is a section of the U.S. Internal Revenue Code that sets the tax rules and qualification requirements for regulated investment companies, including most mutual funds and ETFs.
-
E.
Subsidies and Countervailing Measures Code
The Subsidies and Countervailing Measures Code was a multilateral trade agreement under the GATT that set rules for the use of government subsidies and the application of countervailing duties to offset them.
- F. None of above. chosen
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax law provision
ⓘ
subtitle of the Internal Revenue Code ⓘ |
| administeredBy |
Internal Revenue Service
ⓘ
United States Department of the Treasury ⓘ |
| appliesTo |
federal excise taxes
ⓘ
taxable persons engaged in covered activities ⓘ transactions involving covered goods and services ⓘ |
| authority | United States Congress ⓘ |
| classification | miscellaneous provisions ⓘ |
| codifiedIn |
Title 26 of the United States Code
ⓘ
surface form:
26 U.S.C.
|
| country |
United States of America
ⓘ
surface form:
United States
|
| enforcedBy | Internal Revenue Service ⓘ |
| excludes | excise taxes covered by other Internal Revenue Code subtitles ⓘ |
| governs |
collection of certain miscellaneous excise taxes
ⓘ
computation of certain miscellaneous excise taxes ⓘ liability for certain miscellaneous excise taxes ⓘ |
| hasComponent | multiple chapters of excise tax provisions ⓘ |
| imposesTaxOn |
specific activities
ⓘ
specific goods ⓘ specific services ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
United States federal government
|
| language | English ⓘ |
| legalCitationType | subtitle ⓘ |
| legalForm | statutory law ⓘ |
| legalStatus | in force ⓘ |
| legalSystem | United States federal law ⓘ |
| partOf |
Internal Revenue Code
ⓘ
Title 26 of the United States Code ⓘ |
| purpose | to impose specialized excise taxes on designated items and activities ⓘ |
| regulates |
payment of certain federal excise taxes
ⓘ
reporting obligations for certain excise taxes ⓘ tax liability for certain transactions ⓘ |
| relatedTo |
Subtitle A – Income Taxes
ⓘ
Subtitle B – Estate and Gift Taxes ⓘ Subtitle C – Employment Taxes ⓘ Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes ⓘ Subtitle F – Procedure and Administration ⓘ Subtitle G – The Joint Committee on Taxation ⓘ Subtitle H – Financing of Presidential Election Campaigns ⓘ |
| scope | miscellaneous excise taxes not covered by other subtitles ⓘ |
| sourceOfLaw | United States Statutes at Large ⓘ |
| subjectMatter |
excise taxation
ⓘ
federal taxation ⓘ specialized tax regimes ⓘ |
| taxType | excise tax ⓘ |
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: Subtitle D – Miscellaneous Excise Taxes Description of subject: Subtitle D – Miscellaneous Excise Taxes is a portion of the U.S. Internal Revenue Code that imposes various specialized federal excise taxes on specific goods, services, and activities not covered by other excise tax subtitles.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Coal Excise Tax