Subtitle A – Income Taxes
E92916
Subtitle A – Income Taxes is the portion of the U.S. Internal Revenue Code that sets out the primary federal income tax laws for individuals, corporations, and other taxpayers.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Subtitle A – Income Taxes canonical | 2 |
| Subtitle A of the Internal Revenue Code | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T787948 — 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: Subtitle A – Income Taxes Context triple: [Title 26 of the United States Code, contains, Subtitle A – Income Taxes]
-
A.
Subchapter J
Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
-
B.
Section of Taxation
The Section of Taxation is the American Bar Association’s primary professional group for lawyers and other practitioners specializing in federal, state, and local tax law.
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C.
Subchapter C
Subchapter C is the section of the U.S. tax code that governs the federal income taxation of corporations and their shareholders, including rules on corporate formations, operations, distributions, and reorganizations.
-
D.
Subchapter M
Subchapter M is a section of the U.S. Internal Revenue Code that sets the tax rules and qualification requirements for regulated investment companies, including most mutual funds and ETFs.
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E.
Subchapter L
Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
- 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: Subtitle A – Income Taxes Target entity description: Subtitle A – Income Taxes is the portion of the U.S. Internal Revenue Code that sets out the primary federal income tax laws for individuals, corporations, and other taxpayers.
-
A.
Subchapter J
Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
-
B.
Section of Taxation
The Section of Taxation is the American Bar Association’s primary professional group for lawyers and other practitioners specializing in federal, state, and local tax law.
-
C.
Subchapter C
Subchapter C is the section of the U.S. tax code that governs the federal income taxation of corporations and their shareholders, including rules on corporate formations, operations, distributions, and reorganizations.
-
D.
Subchapter M
Subchapter M is a section of the U.S. Internal Revenue Code that sets the tax rules and qualification requirements for regulated investment companies, including most mutual funds and ETFs.
-
E.
Subchapter L
Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
- F. None of above. chosen
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
body of federal tax law
ⓘ
subtitle of the Internal Revenue Code ⓘ |
| appliesTo |
S corporations
ⓘ
linked to:
Subchapter S
corporate taxpayers ⓘ estates ⓘ individual taxpayers ⓘ partnerships ⓘ tax‑exempt organizations (for certain income tax rules) ⓘ trusts ⓘ |
| citedAs |
Subtitle A of the Internal Revenue Code
ⓘ
linked to:
Subtitle A – Income Taxes
|
| contains |
Chapter 1 – Normal Taxes and Surtaxes
ⓘ
Chapter 10 – Estate and Trust Income Tax ⓘ Chapter 11 – Additional Income Taxes ⓘ Chapter 2 – Tax on Self‑Employment Income ⓘ Chapter 2A – Unearned Income Medicare Contribution ⓘ Chapter 3 – Withholding of Tax on Nonresident Aliens and Foreign Corporations ⓘ
linked to:
Subchapter N
Chapter 4 – Taxes to Enforce Reporting on Certain Foreign Accounts ⓘ Chapter 5 – Tax on Transfers to Avoid Income Tax ⓘ Chapter 6 – Consolidated Returns ⓘ Chapter 7 – The Tax Court of the United States ⓘ Chapter 8 – Special Provisions Applicable to Insurance Companies ⓘ Chapter 9 – Tax on Certain Imported Substances ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| defines |
credits against federal income tax
ⓘ
deductions for federal income tax purposes ⓘ filing requirements for income tax returns ⓘ gross income for federal income tax purposes ⓘ taxable income for federal income tax purposes ⓘ withholding obligations for income tax ⓘ |
| establishes |
income tax rates for corporations
ⓘ
income tax rates for individuals ⓘ rules for capital gains and losses ⓘ rules for computation of taxable income ⓘ rules for depreciation and amortization for income tax ⓘ rules for foreign income and foreign tax credits ⓘ rules for net operating losses ⓘ rules for recognition of income ⓘ rules for timing of deductions ⓘ rules for withholding on nonresident aliens and foreign corporations ⓘ |
| governs |
federal income taxation of corporations
ⓘ
federal income taxation of individuals ⓘ federal income taxation of other entities ⓘ |
| jurisdiction |
United States federal government
ⓘ
linked to:
United States government
|
| language | English ⓘ |
| legalBasisFor |
assessment of federal income tax
ⓘ
collection of federal income tax ⓘ enforcement of federal income tax ⓘ |
| partOf |
Internal Revenue Code
ⓘ
Title 26 of the United States Code ⓘ |
| subjectMatter | federal income taxation ⓘ |
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: Subtitle A – Income Taxes Description of subject: Subtitle A – Income Taxes is the portion of the U.S. Internal Revenue Code that sets out the primary federal income tax laws for individuals, corporations, and other taxpayers.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Subtitle A – Income Taxes