Subtitle F – Procedure and Administration
E92919
Subtitle F – Procedure and Administration is the portion of the U.S. Internal Revenue Code that sets out the rules and processes for tax assessment, collection, enforcement, and related administrative procedures.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Subtitle F – Procedure and Administration canonical | 3 |
How this entity was disambiguated
This entity first appeared as the object of triple T787953 — 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 F – Procedure and Administration Context triple: [Title 26 of the United States Code, contains, Subtitle F – Procedure and Administration]
-
A.
Subtitle C
Subtitle C is the portion of the Resource Conservation and Recovery Act that establishes the federal regulatory framework for managing hazardous waste from its generation through its final disposal.
-
B.
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.
-
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.
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.
- 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 F – Procedure and Administration Target entity description: Subtitle F – Procedure and Administration is the portion of the U.S. Internal Revenue Code that sets out the rules and processes for tax assessment, collection, enforcement, and related administrative procedures.
-
A.
Subtitle C
Subtitle C is the portion of the Resource Conservation and Recovery Act that establishes the federal regulatory framework for managing hazardous waste from its generation through its final disposal.
-
B.
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.
-
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.
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.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax law provision
ⓘ
subtitle of the Internal Revenue Code ⓘ |
| appliesTo |
Internal Revenue Service
ⓘ
certain criminal tax procedures ⓘ civil tax procedures ⓘ federal tax controversies ⓘ taxpayers subject to federal tax ⓘ |
| country | United States of America ⓘ |
| governs |
abatement of tax
ⓘ
assessment of tax ⓘ collection of tax ⓘ credits of tax ⓘ criminal tax procedure provisions ⓘ deficiency procedures ⓘ information reporting requirements ⓘ interest on underpayments and overpayments procedures ⓘ jeopardy assessments ⓘ judicial review of tax determinations ⓘ levies for taxes ⓘ liens for taxes ⓘ penalties and additions to tax procedures ⓘ refunds of tax ⓘ summons authority of the IRS ⓘ tax administration procedures ⓘ tax assessment procedures ⓘ tax collection due process ⓘ tax collection procedures ⓘ tax enforcement procedures ⓘ tax return filing procedures ⓘ |
| hasPurpose |
to establish enforcement mechanisms for federal taxes
ⓘ
to provide procedures for assessment and collection of federal taxes ⓘ to provide rules for the administration of federal taxes ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| language | English ⓘ |
| legalForm | federal statute ⓘ |
| partOf |
Internal Revenue Code
ⓘ
Title 26 of the United States Code ⓘ |
| regulates |
administrative powers of the IRS
ⓘ
procedures for IRS examinations and audits ⓘ procedures for tax court petitions ⓘ procedures for tax liens and levies ⓘ procedures for tax refunds ⓘ rights of taxpayers in tax procedures ⓘ statutes of limitation for tax assessment ⓘ statutes of limitation for tax collection ⓘ |
| subjectMatter |
tax administration
ⓘ
tax enforcement ⓘ tax procedure ⓘ |
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 F – Procedure and Administration Description of subject: Subtitle F – Procedure and Administration is the portion of the U.S. Internal Revenue Code that sets out the rules and processes for tax assessment, collection, enforcement, and related administrative procedures.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.