Subtitle B – Estate and Gift Taxes
E92917
Subtitle B – Estate and Gift Taxes is the portion of U.S. federal tax law that governs the taxation of transfers of wealth at death and by gift during life.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Subtitle B – Estate and Gift Taxes canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T787949 — 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 B – Estate and Gift Taxes Context triple: [Title 26 of the United States Code, contains, Subtitle B – Estate and Gift 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.
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B.
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.
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C.
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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D.
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.
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E.
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.
- 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 B – Estate and Gift Taxes Target entity description: Subtitle B – Estate and Gift Taxes is the portion of U.S. federal tax law that governs the taxation of transfers of wealth at death and by gift during life.
-
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.
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.
-
C.
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.
-
D.
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.
-
E.
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.
- F. None of above. chosen
Statements (43)
| Predicate | Object |
|---|---|
| instanceOf |
body of federal tax law
ⓘ
subtitle of the Internal Revenue Code ⓘ |
| administeredBy | Internal Revenue Service ⓘ |
| appliesTo |
U.S. citizens
ⓘ
U.S. residents ⓘ certain nonresident aliens with U.S.-situated property ⓘ federal estate tax ⓘ federal gift tax ⓘ generation-skipping transfer tax ⓘ |
| codifiedIn | Title 26 of the United States Code ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| defines |
adjusted taxable gifts
ⓘ
gross estate ⓘ taxable estate ⓘ taxable gifts ⓘ |
| governs |
taxation of transfers of wealth at death
ⓘ
taxation of transfers of wealth by gift during life ⓘ |
| hasComponent |
Chapter 11 – Estate Tax
ⓘ
Chapter 12 – Gift Tax ⓘ Chapter 13 – Tax on Generation-Skipping Transfers ⓘ |
| historicalContext | enacted as part of the Internal Revenue Code of 1954 and carried into the Internal Revenue Code of 1986 ⓘ |
| jurisdiction |
United States federal government
ⓘ
linked to:
United States government
|
| language | English ⓘ |
| legalSystem | United States federal law ⓘ |
| partOf | Internal Revenue Code ⓘ |
| policyPurpose | to tax transfers of wealth and limit tax-free intergenerational transfers ⓘ |
| providesFor |
annual exclusion for gifts
ⓘ
charitable deduction for estate and gift tax ⓘ lifetime unified credit ⓘ marital deduction for estate tax ⓘ |
| regulates |
deductions and exclusions for estate and gift tax
ⓘ
taxation of certain retained interests and powers ⓘ taxation of certain transfers in contemplation of death ⓘ transfer taxes ⓘ unified credit against estate and gift tax ⓘ valuation of transferred property for transfer tax purposes ⓘ |
| relatedTo |
Subtitle A – Income Taxes
ⓘ
Subtitle F – Procedure and Administration ⓘ |
| requires |
filing of federal estate tax returns
ⓘ
filing of federal gift tax returns ⓘ |
| subjectMatter |
estate taxation
ⓘ
generation-skipping transfers ⓘ gift 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 B – Estate and Gift Taxes Description of subject: Subtitle B – Estate and Gift Taxes is the portion of U.S. federal tax law that governs the taxation of transfers of wealth at death and by gift during life.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.