Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes
E93814
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes is a section of the U.S. Internal Revenue Code that sets out federal excise tax rules and regulatory provisions for alcohol, tobacco products, and certain related goods.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T787952 — 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 E – Alcohol, Tobacco, and Certain Other Excise Taxes Context triple: [Title 26 of the United States Code, contains, Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes]
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A.
Subtitle D – Miscellaneous Excise Taxes
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.
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B.
Subtitle B – Estate and Gift Taxes
Subtitle B – Estate and Gift Taxes is the portion of U.S. federal tax law that governs the taxation of transfers of wealth at death and by gift during life.
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C.
Alcohol and Tobacco Tax and Trade Bureau
The Alcohol and Tobacco Tax and Trade Bureau is a U.S. federal agency responsible for regulating and taxing the alcohol, tobacco, firearms, and ammunition industries to ensure compliance with federal laws and generate revenue.
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D.
Subtitle A – Income Taxes
Subtitle A – Income Taxes is the portion of the U.S. Internal Revenue Code that sets out the primary federal income tax laws for individuals, corporations, and other taxpayers.
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E.
Federal Alcohol Administration Act
The Federal Alcohol Administration Act is a U.S. federal law that regulates the alcohol industry by establishing standards for labeling, advertising, and fair competition in the production and distribution of alcoholic beverages.
- 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 E – Alcohol, Tobacco, and Certain Other Excise Taxes Target entity description: Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes is a section of the U.S. Internal Revenue Code that sets out federal excise tax rules and regulatory provisions for alcohol, tobacco products, and certain related goods.
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A.
Subtitle D – Miscellaneous Excise Taxes
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.
-
B.
Subtitle B – Estate and Gift Taxes
Subtitle B – Estate and Gift Taxes is the portion of U.S. federal tax law that governs the taxation of transfers of wealth at death and by gift during life.
-
C.
Alcohol and Tobacco Tax and Trade Bureau
The Alcohol and Tobacco Tax and Trade Bureau is a U.S. federal agency responsible for regulating and taxing the alcohol, tobacco, firearms, and ammunition industries to ensure compliance with federal laws and generate revenue.
-
D.
Subtitle A – Income Taxes
Subtitle A – Income Taxes is the portion of the U.S. Internal Revenue Code that sets out the primary federal income tax laws for individuals, corporations, and other taxpayers.
-
E.
Federal Alcohol Administration Act
The Federal Alcohol Administration Act is a U.S. federal law that regulates the alcohol industry by establishing standards for labeling, advertising, and fair competition in the production and distribution of alcoholic beverages.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax law
ⓘ
subtitle of the Internal Revenue Code ⓘ |
| appliesIn | interstate commerce involving alcohol and tobacco ⓘ |
| appliesTo |
alcohol
ⓘ
certain other excise-taxed goods ⓘ firearms and ammunition ⓘ tobacco products ⓘ |
| basedOn | Commerce Clause authority of the U.S. Constitution ⓘ |
| contains |
definitions related to alcohol and tobacco taxation
ⓘ
rules for ammunition excise taxes ⓘ rules for beer ⓘ rules for cigarettes ⓘ rules for cigars ⓘ rules for distilled spirits ⓘ rules for firearms excise taxes ⓘ rules for pipe tobacco ⓘ rules for roll-your-own tobacco ⓘ rules for smokeless tobacco ⓘ rules for wine ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| enforcedBy |
Alcohol and Tobacco Tax and Trade Bureau
ⓘ
Internal Revenue Service ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
United States federal government
|
| language | English ⓘ |
| legalForm | federal statute ⓘ |
| objective |
control and monitor production and distribution of alcohol and tobacco
ⓘ
ensure compliance with federal excise tax laws ⓘ raise federal revenue from alcohol and tobacco ⓘ |
| partOf | Internal Revenue Code ⓘ |
| providesFor |
penalties for tax evasion involving alcohol and tobacco
ⓘ
seizure and forfeiture of noncompliant alcohol and tobacco products ⓘ |
| publisher |
Government Printing Office
ⓘ
surface form:
United States Government Publishing Office
|
| regulates |
bonding requirements for alcohol and tobacco operations
ⓘ
federal excise taxes on alcohol ⓘ federal excise taxes on firearms and ammunition ⓘ federal excise taxes on tobacco products ⓘ labeling and packaging requirements for alcohol and tobacco ⓘ payment of federal excise taxes on alcohol and tobacco ⓘ permits and registrations for alcohol and tobacco businesses ⓘ recordkeeping for alcohol and tobacco businesses ⓘ reporting requirements for alcohol and tobacco businesses ⓘ |
| requires |
federal permits for certain alcohol producers and dealers
ⓘ
federal permits for certain tobacco manufacturers and importers ⓘ tax stamps or markings for certain tobacco products ⓘ |
| subjectMatter |
excise taxation
ⓘ
regulation of alcohol industry ⓘ regulation of firearms and ammunition excise taxes ⓘ regulation of tobacco industry ⓘ |
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 E – Alcohol, Tobacco, and Certain Other Excise Taxes Description of subject: Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes is a section of the U.S. Internal Revenue Code that sets out federal excise tax rules and regulatory provisions for alcohol, tobacco products, and certain related goods.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
Title 26 of the United States Code
→
contains
→
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes
ⓘ