Revenue Act of 1938
E544774
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.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Revenue Act of 1938 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T5682079 — 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 1938 Context triple: [Revenue Act of 1942, follows, Revenue Act of 1938]
-
A.
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.
-
B.
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.
-
C.
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.
-
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.
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.
- 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 1938 Target entity description: 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.
-
A.
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.
-
B.
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.
-
C.
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.
-
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.
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.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
tax law ⓘ |
| aimedAt |
broadening the tax base
ⓘ
reducing perceived tax avoidance ⓘ |
| appliesTo |
corporations in the United States
ⓘ
individual taxpayers in the United States ⓘ |
| appliesToJurisdiction |
United States federal government
ⓘ
linked to:
United States government
United States income tax system ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| describedBySource | United States Statutes at Large ⓘ |
| field |
public finance
ⓘ
tax policy ⓘ |
| follows |
Revenue Act of 1936
ⓘ
Revenue Act of 1937 ⓘ |
| goal |
address inequities in the tax system
ⓘ
increase federal revenues ⓘ revise corporate tax structure ⓘ revise income tax structure ⓘ |
| hasContext |
Great Depression recovery policies
ⓘ
New Deal fiscal policy ⓘ |
| hasEffect |
adjusted treatment of corporate earnings
ⓘ
affected federal revenue collections ⓘ altered tax base definitions ⓘ changed deductions and exemptions ⓘ modified corporate income tax rates ⓘ modified individual income tax rates ⓘ |
| historicalPeriod | interwar period ⓘ |
| inception | 1938 ⓘ |
| isPartOf | United States revenue acts series ⓘ |
| languageOfWork | English ⓘ |
| legalForm | Act of Congress ⓘ |
| legalSystem | common law ⓘ |
| legislativeBody | United States Congress ⓘ |
| legislativeProcess | enacted as part of ongoing New Deal tax reforms ⓘ |
| mainSubject |
corporate tax
ⓘ
federal taxation ⓘ income tax ⓘ |
| partOf |
New Deal era legislation
ⓘ
United States federal tax code history ⓘ |
| pointInTime | 1938 ⓘ |
| precedes | Revenue Act of 1940 ⓘ |
| reasonForEnactment |
concerns about fairness of existing tax burdens
ⓘ
need for additional federal revenue in late 1930s ⓘ |
| regulates |
federal corporate income taxation
ⓘ
federal income taxation ⓘ |
| temporalContext | late New Deal era ⓘ |
| typeOfTaxAddressed |
direct tax
ⓘ
progressive 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: Revenue Act of 1938 Description of subject: 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.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.