Internal Revenue Code of 1939
E982174
UNEXPLORED
The Internal Revenue Code of 1939 was the comprehensive federal tax statute that organized and governed U.S. income, estate, and gift taxation prior to its replacement by the Internal Revenue Code of 1954.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Internal Revenue Code of 1939 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T12399170 — 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: Internal Revenue Code of 1939 Context triple: [Commissioner v. Glenshaw Glass Co., interpretsStatute, Internal Revenue Code of 1939]
-
A.
Revenue Act of 1938
The Revenue Act of 1938 was a U.S. federal tax law that revised income and corporate tax structures in the late New Deal era, aiming to increase federal revenues and address perceived inequities in the tax system.
-
B.
Revenue Act of 1935
The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
-
C.
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.
-
D.
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.
-
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: Internal Revenue Code of 1939 Target entity description: The Internal Revenue Code of 1939 was the comprehensive federal tax statute that organized and governed U.S. income, estate, and gift taxation prior to its replacement by the Internal Revenue Code of 1954.
-
A.
Revenue Act of 1938
The Revenue Act of 1938 was a U.S. federal tax law that revised income and corporate tax structures in the late New Deal era, aiming to increase federal revenues and address perceived inequities in the tax system.
-
B.
Revenue Act of 1935
The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
-
C.
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.
-
D.
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.
-
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
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.