Internal Revenue Code section 24
E914739
Internal Revenue Code section 24 is the provision of U.S. federal tax law that establishes and governs the Child Tax Credit for eligible taxpayers with qualifying children.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Internal Revenue Code section 24 canonical | 3 |
How this entity was disambiguated
This entity first appeared as the object of triple T11259564 — 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 section 24 Context triple: [Child Tax Credit, codifiedIn, Internal Revenue Code section 24]
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A.
Internal Revenue Code Section 402(g)
Internal Revenue Code Section 402(g) is the U.S. tax law provision that sets the annual dollar limit on how much employees can defer from their compensation into tax-favored retirement plans such as 401(k) and 403(b) plans.
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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.
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C.
Chapter 68 of the Internal Revenue Code
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.
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D.
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.
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E.
Subchapter B of Chapter 68 of the Internal Revenue Code
Subchapter B of Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that sets out various assessable penalties, including those imposed on responsible persons for certain failures related to tax withholding and payment.
- 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 section 24 Target entity description: Internal Revenue Code section 24 is the provision of U.S. federal tax law that establishes and governs the Child Tax Credit for eligible taxpayers with qualifying children.
-
A.
Internal Revenue Code Section 402(g)
Internal Revenue Code Section 402(g) is the U.S. tax law provision that sets the annual dollar limit on how much employees can defer from their compensation into tax-favored retirement plans such as 401(k) and 403(b) plans.
-
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.
Chapter 68 of the Internal Revenue Code
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.
-
D.
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.
-
E.
Subchapter B of Chapter 68 of the Internal Revenue Code
Subchapter B of Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that sets out various assessable penalties, including those imposed on responsible persons for certain failures related to tax withholding and payment.
- F. None of above. chosen
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax law provision
ⓘ
section of the Internal Revenue Code ⓘ |
| administeredBy | Internal Revenue Service ⓘ |
| appliesInJurisdiction |
United States
ⓘ
linked to:
United States of America
|
| appliesTo | eligible taxpayers with qualifying children ⓘ |
| codifiedIn | Title 26 of the United States Code ⓘ |
| creditType |
nonrefundable tax credit (in part, depending on year)
ⓘ
refundable tax credit component (Additional Child Tax Credit, depending on year) ⓘ |
| crossReferences |
Internal Revenue Code section 152
ⓘ
Internal Revenue Code section 21 ⓘ Internal Revenue Code section 25A ⓘ Internal Revenue Code section 26 ⓘ Internal Revenue Code section 32 ⓘ |
| defines | qualifying child for Child Tax Credit purposes ⓘ |
| enactedBy | United States Congress ⓘ |
| establishes | rules for the Child Tax Credit ⓘ |
| governs | Child Tax Credit ⓘ |
| hasComponent |
Additional Child Tax Credit rules
ⓘ
Child Tax Credit amount per qualifying child ⓘ |
| hasEffect | reduces federal income tax liability for eligible taxpayers ⓘ |
| hasPurpose | to provide tax relief to families with children ⓘ |
| hasShortName | IRC § 24 ⓘ |
| hasSubsection |
section 24(a)
ⓘ
section 24(b) ⓘ section 24(c) ⓘ section 24(d) ⓘ section 24(e) ⓘ section 24(f) ⓘ section 24(g) ⓘ section 24(h) ⓘ section 24(i) ⓘ section 24(j) ⓘ |
| implementedThrough |
Form 1040 and related schedules
ⓘ
linked to:
Form 1040
Schedule 8812 (Credits for Qualifying Children and Other Dependents) ⓘ |
| isPartOf | Internal Revenue Code ⓘ |
| legalDomain | federal income tax ⓘ |
| policyArea |
child and dependent support
ⓘ
family tax policy ⓘ |
| provides | credit against income tax liability ⓘ |
| relatedTo | credit for other dependents ⓘ |
| requires |
taxpayer identification number for qualifying child
ⓘ
taxpayer identification number for taxpayer in certain years ⓘ |
| statutoryCitation | 26 U.S.C. § 24 ⓘ |
| subjectTo |
income limitations
ⓘ
periodic amendment by federal legislation ⓘ phase‑out thresholds based on modified adjusted gross income ⓘ |
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: Internal Revenue Code section 24 Description of subject: Internal Revenue Code section 24 is the provision of U.S. federal tax law that establishes and governs the Child Tax Credit for eligible taxpayers with qualifying children.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.