IRC
E10944
IRC is the commonly used abbreviation for the Internal Revenue Code, the comprehensive body of federal tax laws in the United States.
All labels observed (1)
| Label | Occurrences |
|---|---|
| IRC canonical | 3 |
How this entity was disambiguated
This entity first appeared as the object of triple T108554 — 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: IRC Context triple: [Internal Revenue Code, abbreviation, IRC]
-
A.
Telnet
Telnet is a network protocol and command-line tool that allows users to remotely access and manage devices over a text-based terminal connection.
-
B.
Skype
Skype is a widely used internet-based communication service that enables voice calls, video chats, and instant messaging across computers and mobile devices.
-
C.
ET
ET is the time standard used on the east coast of North America, including major cities like New York and Toronto, switching between Eastern Standard Time (EST) and Eastern Daylight Time (EDT) seasonally.
-
D.
Long Telegram
The Long Telegram was a 1946 diplomatic cable by U.S. diplomat George F. Kennan that laid the intellectual foundation for the Cold War strategy of containment against the Soviet Union.
-
E.
Canvas Network
Canvas Network is an online learning platform that hosts and delivers massive open online courses (MOOCs) from universities and institutions worldwide.
- 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: IRC Target entity description: IRC is the commonly used abbreviation for the Internal Revenue Code, the comprehensive body of federal tax laws in the United States.
-
A.
Telnet
Telnet is a network protocol and command-line tool that allows users to remotely access and manage devices over a text-based terminal connection.
-
B.
Skype
Skype is a widely used internet-based communication service that enables voice calls, video chats, and instant messaging across computers and mobile devices.
-
C.
ET
ET is the time standard used on the east coast of North America, including major cities like New York and Toronto, switching between Eastern Standard Time (EST) and Eastern Daylight Time (EDT) seasonally.
-
D.
Long Telegram
The Long Telegram was a 1946 diplomatic cable by U.S. diplomat George F. Kennan that laid the intellectual foundation for the Cold War strategy of containment against the Soviet Union.
-
E.
Canvas Network
Canvas Network is an online learning platform that hosts and delivers massive open online courses (MOOCs) from universities and institutions worldwide.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
federal statute
ⓘ
tax law ⓘ |
| abbreviation | IRC ⓘ |
| administeredBy | Internal Revenue Service ⓘ |
| alsoKnownAs | Title 26 of the United States Code ⓘ |
| codifiedIn |
Title 26, United States Code
ⓘ
linked to:
Title 26 of the United States Code
|
| contains |
Section 1031
ⓘ
Section 1256 ⓘ Section 1441 ⓘ Section 162 ⓘ Section 170 ⓘ Section 199A ⓘ Section 3401 ⓘ Section 351 ⓘ Section 368 ⓘ Section 401 ⓘ Section 409A ⓘ Section 482 ⓘ Section 501(c)(3) ⓘ Section 61 ⓘ Section 704 ⓘ Section 706 ⓘ Subchapter C ⓘ Subchapter J ⓘ Subchapter K ⓘ
linked to:
Internal Revenue Code
Subchapter L ⓘ Subchapter M ⓘ Subchapter S ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| enactedBy | United States Congress ⓘ |
| governs | federal taxation in the United States ⓘ |
| jurisdiction |
United States federal government
ⓘ
linked to:
United States government
|
| language | English ⓘ |
| legalSystem | United States federal law ⓘ |
| partOf | United States Code ⓘ |
| refersTo | Internal Revenue Code ⓘ |
| regulates |
federal income tax on corporations
ⓘ
federal income tax on individuals ⓘ information reporting and backup withholding ⓘ retirement plans ⓘ tax-exempt organizations ⓘ withholding of federal income tax ⓘ |
| subjectArea |
employment tax
ⓘ
estate tax ⓘ excise tax ⓘ gift tax ⓘ income 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: IRC Description of subject: IRC is the commonly used abbreviation for the Internal Revenue Code, the comprehensive body of federal tax laws in the United States.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject linked to:
IRC