Chapter 68 of the Internal Revenue Code
E394475
Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that governs additions to tax, penalties, and related sanctions for noncompliance with tax obligations.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Chapter 68 of the Internal Revenue Code canonical | 2 |
| Section 6651 of the Internal Revenue Code | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T3885214 — 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: Chapter 68 of the Internal Revenue Code Context triple: [26 U.S.C. § 6672, chapterOf, Chapter 68 of the Internal Revenue Code]
-
A.
Internal Revenue 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.
-
B.
Subchapter N of the Internal Revenue Code
Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
-
C.
26 U.S.C. § 6672
26 U.S.C. § 6672 is a federal tax law provision that imposes personal liability and penalties on individuals responsible for willfully failing to collect, account for, or pay over certain employment and other trust fund taxes.
-
D.
Revenue Act of 1964
The Revenue Act of 1964 was a landmark U.S. federal tax-cut law championed by President Lyndon B. Johnson that significantly reduced individual and corporate income tax rates to stimulate economic growth.
-
E.
Tax Court Rules of Practice and Procedure
The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
- 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: Chapter 68 of the Internal Revenue Code Target entity description: Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that governs additions to tax, penalties, and related sanctions for noncompliance with tax obligations.
-
A.
Internal Revenue 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.
-
B.
Subchapter N of the Internal Revenue Code
Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
-
C.
26 U.S.C. § 6672
26 U.S.C. § 6672 is a federal tax law provision that imposes personal liability and penalties on individuals responsible for willfully failing to collect, account for, or pay over certain employment and other trust fund taxes.
-
D.
Revenue Act of 1964
The Revenue Act of 1964 was a landmark U.S. federal tax-cut law championed by President Lyndon B. Johnson that significantly reduced individual and corporate income tax rates to stimulate economic growth.
-
E.
Tax Court Rules of Practice and Procedure
The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
- F. None of above. chosen
Statements (52)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax law provision
ⓘ
chapter of the Internal Revenue Code ⓘ |
| appliesTo | federal taxes administered by the Internal Revenue Service ⓘ |
| contains |
Section 6651 of the Internal Revenue Code
ⓘ
linked to:
Chapter 68 of the Internal Revenue Code
Section 6652 of the Internal Revenue Code ⓘ Section 6653 of the Internal Revenue Code ⓘ Section 6654 of the Internal Revenue Code ⓘ Section 6655 of the Internal Revenue Code ⓘ Section 6662 of the Internal Revenue Code ⓘ Section 6663 of the Internal Revenue Code ⓘ Section 6671 of the Internal Revenue Code ⓘ
linked to:
Internal Revenue Code section 6671
Section 6672 of the Internal Revenue Code ⓘ Section 6673 of the Internal Revenue Code ⓘ Section 6674 of the Internal Revenue Code ⓘ
linked to:
Internal Revenue Code section 6674
Section 6675 of the Internal Revenue Code ⓘ Section 6676 of the Internal Revenue Code ⓘ
linked to:
Internal Revenue Code section 6676
Section 6677 of the Internal Revenue Code ⓘ
linked to:
Internal Revenue Code section 6677
Section 6678 of the Internal Revenue Code ⓘ
linked to:
Internal Revenue Code section 6678
Section 6679 of the Internal Revenue Code ⓘ
linked to:
Internal Revenue Code section 6679
Section 6682 of the Internal Revenue Code ⓘ Section 6683 of the Internal Revenue Code ⓘ Section 6684 of the Internal Revenue Code ⓘ Section 6685 of the Internal Revenue Code ⓘ
linked to:
Section 6683 of the Internal Revenue Code
Section 6686 of the Internal Revenue Code ⓘ Section 6688 of the Internal Revenue Code ⓘ
linked to:
Internal Revenue Code section 6688
Section 6694 of the Internal Revenue Code ⓘ Section 6695 of the Internal Revenue Code ⓘ Section 6698 of the Internal Revenue Code ⓘ Section 6699 of the Internal Revenue Code ⓘ
linked to:
Section 6652 of the Internal Revenue Code
Section 6700 of the Internal Revenue Code ⓘ Section 6701 of the Internal Revenue Code ⓘ Section 6702 of the Internal Revenue Code ⓘ Section 6707 of the Internal Revenue Code ⓘ Section 6707A of the Internal Revenue Code ⓘ Section 6708 of the Internal Revenue Code ⓘ Section 6710 of the Internal Revenue Code ⓘ Section 6712 of the Internal Revenue Code ⓘ |
| enforcedBy | Internal Revenue Service ⓘ |
| governs |
additions to tax
ⓘ
civil tax penalties ⓘ tax-related sanctions for noncompliance ⓘ |
| jurisdiction |
United States federal government
ⓘ
linked to:
United States government
|
| legalSubject |
accuracy-related penalties
ⓘ
failure to file tax returns ⓘ failure to pay tax ⓘ fraud penalties ⓘ penalties for promoting abusive tax shelters ⓘ penalties on tax return preparers ⓘ trust fund recovery penalties ⓘ |
| partOf |
Internal Revenue Code of 1986
ⓘ
linked to:
Internal Revenue Code
|
| purpose | to provide rules for additions to tax and penalties for failure to comply with federal tax obligations ⓘ |
| scope | civil penalties and additions to tax rather than criminal tax offenses ⓘ |
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: Chapter 68 of the Internal Revenue Code Description of subject: Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that governs additions to tax, penalties, and related sanctions for noncompliance with tax obligations.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Chapter 68 of the Internal Revenue Code
Subchapter B of Chapter 68 of the Internal Revenue Code
→
partOf
→
Chapter 68 of the Internal Revenue Code
ⓘ