Internal Revenue Code

E2192

United States federal law federal statute tax code

The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.

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All labels observed (37)

Label	Occurrences
Internal Revenue Code canonical	68
Internal Revenue Code of 1986	21
Internal Revenue Code of 1954	13
U.S. Internal Revenue Code	2
U.S. federal income tax law	2
Internal Revenue Code Section 1	1
Internal Revenue Code Section 403(b)	1
Internal Revenue Code Section 415(c)	1
Internal Revenue Code Section 45D	1
Internal Revenue Code Section 529	1
Internal Revenue Code Subtitle A	1
Internal Revenue Code Subtitle B	1
Internal Revenue Code Subtitle C	1
Internal Revenue Code Subtitle F	1
Internal Revenue Code as applicable to Guam	1
Internal Revenue Code capital gains provisions	1
Internal Revenue Code coal excise tax provisions	1
Internal Revenue Code criminal provisions	1
Internal Revenue Code of 1939	1
Internal Revenue Code of 1986 and predecessors	1
Internal Revenue Code of the United States	1
Internal Revenue Code provisions on alcohol	1
Internal Revenue Code provisions on self-employment tax	1
Internal Revenue Code provisions on the Highway Trust Fund	1
Internal Revenue Code reorganization provisions	1
Internal Revenue Code section 32	1
Internal Revenue Code section 6038D	1
Internal Revenue Code sections 1471 through 1474	1
Internal Revenue Code sections 641–692	1
Section 42 of the Internal Revenue Code	1
Subchapter K	1
Title 26 – Internal Revenue Code	1
United States federal income tax code	1
United States federal tax code	1
United States federal tax law	1
United States internal revenue laws	1
federal Internal Revenue Code	1

How this entity was disambiguated

This entity first appeared as the object of triple T28746 — 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
Context triple: [Alcohol and Tobacco Tax and Trade Bureau, hasLegalAuthorityUnder, Internal Revenue Code]

A. Internal Revenue Service
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
B. United States Code
The United States Code is the official compilation and codification of the general and permanent federal statutes of the United States.
C. Treasury Act of 1789
The Treasury Act of 1789 was a foundational U.S. law that created the Department of the Treasury and established the federal government's core financial and fiscal administration.
D. Title 50 of the United States Code
Title 50 of the United States Code is the portion of U.S. federal statutory law that governs national defense, intelligence, and related aspects of national security.
E. 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.
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
Target entity description: The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.

A. Internal Revenue Service
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
B. United States Code
The United States Code is the official compilation and codification of the general and permanent federal statutes of the United States.
C. Treasury Act of 1789
The Treasury Act of 1789 was a foundational U.S. law that created the Department of the Treasury and established the federal government's core financial and fiscal administration.
D. Title 50 of the United States Code
Title 50 of the United States Code is the portion of U.S. federal statutory law that governs national defense, intelligence, and related aspects of national security.
E. 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.
F. None of above. chosen

Statements (53)

Predicate	Object
instanceOf	United States federal law ⓘ federal statute ⓘ tax code ⓘ
abbreviation	IRC ⓘ
administeredBy	Internal Revenue Service ⓘ United States Department of the Treasury ⓘ
alsoKnownAs	Title 26 of the United States Code ⓘ
appliesTo	corporations ⓘ estates ⓘ individual taxpayers ⓘ partnerships ⓘ tax-exempt organizations ⓘ trusts ⓘ
codifiedAs	26 U.S.C. ⓘ
contains	Subtitles A through K ⓘ parts ⓘ sections ⓘ subchapters ⓘ subparts ⓘ
country	United States ⓘ linked to: United States of America
currentCoreVersionEnactedIn	1954 ⓘ
defines	credits ⓘ deductions ⓘ gross income ⓘ information reporting requirements ⓘ taxable income ⓘ withholding requirements ⓘ
enactedBy	United States Congress ⓘ
governs	employment taxes ⓘ estate tax ⓘ excise taxes ⓘ federal income tax ⓘ gift tax ⓘ tax assessment ⓘ tax collection ⓘ tax penalties ⓘ tax procedure ⓘ
hasVersion	Internal Revenue Code of 1939 ⓘ linked to: Internal Revenue Code Internal Revenue Code of 1954 ⓘ linked to: Internal Revenue Code Internal Revenue Code of 1986 ⓘ linked to: Internal Revenue Code
interpretedBy	Supreme Court of the United States ⓘ United States Courts of Appeals ⓘ linked to: United States courts of appeals United States Tax Court ⓘ federal district courts ⓘ
legalBasisFor	IRS enforcement authority ⓘ federal tax administration ⓘ
partOf	United States Code ⓘ
providesFor	civil tax penalties ⓘ criminal tax offenses ⓘ
significantRevisionIn	1986 ⓘ
subjectMatter	federal revenue ⓘ taxation ⓘ
titleNumber	26 ⓘ

How these facts were elicited

Referenced by (138)

Full triples — surface form annotated when it differs from this entity's canonical label.

Alcohol and Tobacco Tax and Trade Bureau → hasLegalAuthorityUnder → Internal Revenue Code ⓘ

United States Code → hasComponent → Title 26 – Internal Revenue Code ⓘ

linked to: Internal Revenue Code

Internal Revenue Service → legalBasis → Internal Revenue Code ⓘ

New Markets Tax Credit Program → statutoryCitation → Internal Revenue Code Section 45D ⓘ

linked to: Internal Revenue Code

Internal Revenue Code → hasVersion → Internal Revenue Code of 1939 ⓘ

linked to: Internal Revenue Code

Internal Revenue Code → hasVersion → Internal Revenue Code of 1954 ⓘ

linked to: Internal Revenue Code

Internal Revenue Code → hasVersion → Internal Revenue Code of 1986 ⓘ

linked to: Internal Revenue Code

Federal Alcohol Administration Act → relatedTo → Internal Revenue Code provisions on alcohol ⓘ

linked to: Internal Revenue Code

Wage and Investment Division → legalBasis → Internal Revenue Code ⓘ

IRS Appeals Office → legalBasis → Internal Revenue Code ⓘ

subject linked to: Appeals Office

Office of Chief Counsel → legalAuthority → Internal Revenue Code ⓘ

IRC → refersTo → Internal Revenue Code ⓘ

Internal Revenue Code → contains → Subchapter K ⓘ

subject linked to: IRC

linked to: Internal Revenue Code

United States Tax Court → governingLaw → Internal Revenue Code ⓘ

Congressional tax-writing committees → oversees → Internal Revenue Code ⓘ

Title 26 of the United States Code → shortName → Internal Revenue Code ⓘ

Low-Income Housing Tax Credit → legalBasis → Section 42 of the Internal Revenue Code ⓘ

linked to: Internal Revenue Code

Commissioner of Internal Revenue → legalBasis → Internal Revenue Code ⓘ

Oil Spill Liability Trust Fund → legalBasis → Internal Revenue Code ⓘ

United States in tax litigation → governedBy → Internal Revenue Code ⓘ

Form W-2 → legalAuthority → Internal Revenue Code ⓘ

Employee Retirement Income Security Act of 1974 → alsoCodifiedIn → Internal Revenue Code ⓘ

Pension Protection Act of 2006 → amends → Internal Revenue Code of 1986 ⓘ

linked to: Internal Revenue Code

Consolidated Omnibus Budget Reconciliation Act of 1985 → codifiedIn → Internal Revenue Code ⓘ

FATCA Form 8938 → legalBasis → Internal Revenue Code section 6038D ⓘ

linked to: Internal Revenue Code

Tax Reform Act of 1986 → amends → Internal Revenue Code of 1954 ⓘ

linked to: Internal Revenue Code

Tax Reform Act of 1986 → creates → Internal Revenue Code of 1986 ⓘ

linked to: Internal Revenue Code

Earned Income Tax Credit → legalBasis → Internal Revenue Code section 32 ⓘ

linked to: Internal Revenue Code

Internal Revenue Service Restructuring and Reform Act of 1998 → amended → Internal Revenue Code of 1986 ⓘ

linked to: Internal Revenue Code

Taxpayer Advocate Service → legalBasis → Internal Revenue Code ⓘ

Economic Recovery Tax Act of 1981 → affected → Internal Revenue Code of 1954 ⓘ

linked to: Internal Revenue Code

IRS Criminal Investigation → enforces → Internal Revenue Code criminal provisions ⓘ

linked to: Internal Revenue Code

Community Renewal Tax Relief Act of 2000 → amends → Internal Revenue Code of 1986 ⓘ

linked to: Internal Revenue Code

Subchapter S → partOf → Internal Revenue Code ⓘ

Subchapter S → jurisdiction → United States federal tax law ⓘ

linked to: Internal Revenue Code

Tax Court Rules of Practice and Procedure → legalBasis → Internal Revenue Code ⓘ

Tax Court Reports → relatedTo → Internal Revenue Code ⓘ

Subchapter C → partOf → Internal Revenue Code of 1986 ⓘ

linked to: Internal Revenue Code

Tax Court Memorandum Opinions → governedBy → Internal Revenue Code ⓘ

Subchapter J → partOf → Internal Revenue Code ⓘ

Subchapter J → codeSectionRange → Internal Revenue Code sections 641–692 ⓘ

linked to: Internal Revenue Code

Subchapter L → partOf → Internal Revenue Code ⓘ

Subchapter M → partOf → Internal Revenue Code of 1986 ⓘ

linked to: Internal Revenue Code

Sixteenth Amendment to the United States Constitution → affects → Internal Revenue Code ⓘ

Tax Cuts and Jobs Act of 2017 → amends → Internal Revenue Code of 1986 ⓘ

linked to: Internal Revenue Code

Subtitle A – Income Taxes → partOf → Internal Revenue Code ⓘ

Subtitle B – Estate and Gift Taxes → partOf → Internal Revenue Code ⓘ

Subtitle D – Miscellaneous Excise Taxes → partOf → Internal Revenue Code ⓘ

Subtitle F – Procedure and Administration → partOf → Internal Revenue Code ⓘ

Subtitle H – Financing of Presidential Election Campaigns → partOf → Internal Revenue Code ⓘ

All labels observed (37)

How this entity was disambiguated Show

Statements (53)

How these facts were elicited Show

Referenced by (138)

How this entity was disambiguated

How these facts were elicited