TRA86
E885623
TRA86 is the commonly used abbreviation for the Tax Reform Act of 1986, a major U.S. federal law that significantly overhauled the federal income tax system.
All labels observed (1)
| Label | Occurrences |
|---|---|
| TRA86 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T10797074 — 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: TRA86 Context triple: [Public Law 99-514, shortName, TRA86]
-
A.
TR-85
The TR-85 is a Romanian main battle tank developed during the Cold War as an improved, domestically produced evolution of the Soviet T-55 design.
-
B.
8TRA
8TRA is the stock ticker symbol for Traton SE, a German commercial vehicle manufacturer and subsidiary of the Volkswagen Group.
-
C.
GTR
GTR was a mid-1980s British rock supergroup formed by former Yes guitarists Steve Hackett and Steve Howe, known for its melodic, guitar-driven progressive rock sound.
-
D.
GTR
GTR is a commonly used abbreviation for the Golden Triangle region of Mississippi, an area anchored by the cities of Columbus, Starkville, and West Point.
-
E.
Targa
Targa is a small settlement located within the municipality of Alajeró on the island of La Gomera in Spain’s Canary Islands.
- 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: TRA86 Target entity description: TRA86 is the commonly used abbreviation for the Tax Reform Act of 1986, a major U.S. federal law that significantly overhauled the federal income tax system.
-
A.
TR-85
The TR-85 is a Romanian main battle tank developed during the Cold War as an improved, domestically produced evolution of the Soviet T-55 design.
-
B.
8TRA
8TRA is the stock ticker symbol for Traton SE, a German commercial vehicle manufacturer and subsidiary of the Volkswagen Group.
-
C.
GTR
GTR was a mid-1980s British rock supergroup formed by former Yes guitarists Steve Hackett and Steve Howe, known for its melodic, guitar-driven progressive rock sound.
-
D.
GTR
GTR is a commonly used abbreviation for the Golden Triangle region of Mississippi, an area anchored by the cities of Columbus, Starkville, and West Point.
-
E.
Targa
Targa is a small settlement located within the municipality of Alajeró on the island of La Gomera in Spain’s Canary Islands.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
income tax law ⓘ tax reform law ⓘ |
| affects |
corporations
ⓘ
individual taxpayers ⓘ partnerships ⓘ real estate investments ⓘ tax-exempt organizations ⓘ |
| amends |
Internal Revenue Code of 1954
ⓘ
linked to:
Internal Revenue Code of 1986
|
| broadens | tax base ⓘ |
| changes |
corporate income tax structure
ⓘ
individual income tax brackets ⓘ treatment of capital gains ⓘ treatment of depreciation ⓘ treatment of passive losses ⓘ |
| commonAbbreviation | TRA86 ⓘ |
| considered | one of the most significant U.S. tax reforms of the 20th century ⓘ |
| contains |
alternative minimum tax provisions
ⓘ
corporate tax provisions ⓘ estate and gift tax provisions ⓘ individual income tax provisions ⓘ international tax provisions ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| dateSigned | 1986-10-22 ⓘ |
| eliminates |
many tax preferences
ⓘ
many tax shelters ⓘ |
| enactedBy | 99th United States Congress ⓘ |
| fullName | Tax Reform Act of 1986 ⓘ |
| jurisdiction |
federal government of the United States
ⓘ
linked to:
United States government
|
| legislativeProcess | bipartisan tax reform effort ⓘ |
| policyObjective |
increased tax equity
ⓘ
reduction of tax shelters ⓘ revenue neutrality ⓘ |
| presidentialAdministration | Reagan administration ⓘ |
| primaryGoal |
rate reduction
ⓘ
tax base broadening ⓘ tax simplification ⓘ |
| publicLawNumber | Public Law 99-514 ⓘ |
| reduces |
corporate income tax rate
ⓘ
top individual income tax rate ⓘ |
| resultsIn | Internal Revenue Code of 1986 ⓘ |
| shortTitle | Tax Reform Act of 1986 ⓘ |
| signedBy | Ronald Reagan ⓘ |
| subjectMatter |
corporate income tax
ⓘ
federal income tax ⓘ individual income tax ⓘ tax reform ⓘ |
| timePeriod | 1980s United States tax policy ⓘ |
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: TRA86 Description of subject: TRA86 is the commonly used abbreviation for the Tax Reform Act of 1986, a major U.S. federal law that significantly overhauled the federal income tax system.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.