Revenue Act of 1916
E127686
The Revenue Act of 1916 was a landmark U.S. federal tax law that significantly expanded income taxation and introduced new taxes to help finance the government in the lead-up to American involvement in World War I.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Revenue Act of 1916 canonical | 7 |
How this entity was disambiguated
This entity first appeared as the object of triple T1100036 — 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: Revenue Act of 1916 Context triple: [Woodrow Wilson administration, notablePolicy, Revenue Act of 1916]
-
A.
Revenue Act of 1913
The Revenue Act of 1913 was a landmark U.S. law that reintroduced a federal income tax and significantly lowered tariffs, reshaping the nation’s fiscal policy in the early 20th century.
-
B.
Revenue Act of 1942
The Revenue Act of 1942 was a major U.S. tax law that greatly expanded the federal income tax base and increased rates to help finance American involvement in World War II.
-
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 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.
-
E.
Budget and Accounting Act of 1921
The Budget and Accounting Act of 1921 is a landmark U.S. federal law that centralized the national budgeting process in the executive branch and established modern mechanisms for federal budget preparation and oversight.
- 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: Revenue Act of 1916 Target entity description: The Revenue Act of 1916 was a landmark U.S. federal tax law that significantly expanded income taxation and introduced new taxes to help finance the government in the lead-up to American involvement in World War I.
-
A.
Revenue Act of 1913
The Revenue Act of 1913 was a landmark U.S. law that reintroduced a federal income tax and significantly lowered tariffs, reshaping the nation’s fiscal policy in the early 20th century.
-
B.
Revenue Act of 1942
The Revenue Act of 1942 was a major U.S. tax law that greatly expanded the federal income tax base and increased rates to help finance American involvement in World War II.
-
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 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.
-
E.
Budget and Accounting Act of 1921
The Budget and Accounting Act of 1921 is a landmark U.S. federal law that centralized the national budgeting process in the executive branch and established modern mechanisms for federal budget preparation and oversight.
- F. None of above. chosen
Statements (44)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
tax law ⓘ |
| affectedBy | Sixteenth Amendment to the United States Constitution ⓘ |
| appliesToTaxYear | 1916 ⓘ |
| branchOfGovernment | legislative branch of the United States ⓘ |
| category |
1916 in American law
ⓘ
United States federal taxation legislation ⓘ World War I finance in the United States ⓘ |
| containsProvision |
exemptions and deductions for individual taxpayers
ⓘ
federal estate tax on transfers at death ⓘ graduated income tax rates on individuals ⓘ taxation of corporate income ⓘ war-related revenue measures ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| enactmentDate | 1916-09-08 ⓘ |
| expanded | federal income tax base ⓘ |
| follows | Revenue Act of 1913 ⓘ |
| government |
Administration of President Woodrow Wilson
ⓘ
linked to:
Woodrow Wilson administration
|
| hasLanguage | English ⓘ |
| historicalPeriod |
World War I era
ⓘ
linked to:
World War I
|
| impact |
expanded number of Americans subject to federal income tax
ⓘ
increased federal revenues prior to U.S. entry into World War I ⓘ strengthened federal reliance on income taxation ⓘ |
| increased | top marginal income tax rate in the United States ⓘ |
| introducedTax |
excess profits tax on corporations
ⓘ
federal estate tax ⓘ new graduated income tax rates ⓘ |
| jurisdiction |
United States federal government
ⓘ
linked to:
United States government
|
| legalCitation | 39 Stat. 756 ⓘ |
| legislativeBody | United States Congress ⓘ |
| locationOfEnactment | Washington, D.C. ⓘ |
| policyArea |
public finance
ⓘ
taxation ⓘ |
| purpose |
to expand the federal income tax
ⓘ
to increase taxation of high incomes and large estates ⓘ to raise federal revenue in anticipation of World War I expenses ⓘ |
| regulates |
corporate income taxation
ⓘ
individual income taxation ⓘ taxation of estates ⓘ |
| replacedBy | Revenue Act of 1917 ⓘ |
| signedBy | Woodrow Wilson ⓘ |
| signingDate | 1916-09-08 ⓘ |
| subjectOf | United States tax history scholarship ⓘ |
| timePeriod |
Progressive Era in the United States
ⓘ
linked to:
Progressive Era
|
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: Revenue Act of 1916 Description of subject: The Revenue Act of 1916 was a landmark U.S. federal tax law that significantly expanded income taxation and introduced new taxes to help finance the government in the lead-up to American involvement in World War I.
Referenced by (7)
Full triples — surface form annotated when it differs from this entity's canonical label.