Subtitle I – Trust Fund Code
E92921
Subtitle I – Trust Fund Code is a section of the U.S. Internal Revenue Code that sets out rules governing federal trust funds and the management of certain dedicated tax revenues.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Subtitle I – Trust Fund Code canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T787956 — 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 I – Trust Fund Code Context triple: [Title 26 of the United States Code, contains, Subtitle I – Trust Fund Code]
-
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.
Subtitle C
Subtitle C is the portion of the Resource Conservation and Recovery Act that establishes the federal regulatory framework for managing hazardous waste from its generation through its final disposal.
-
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.
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.
- 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 I – Trust Fund Code Target entity description: Subtitle I – Trust Fund Code is a section of the U.S. Internal Revenue Code that sets out rules governing federal trust funds and the management of certain dedicated tax revenues.
-
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.
Subtitle C
Subtitle C is the portion of the Resource Conservation and Recovery Act that establishes the federal regulatory framework for managing hazardous waste from its generation through its final disposal.
-
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.
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.
- F. None of above. chosen
Statements (31)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax law
ⓘ
section of the Internal Revenue Code ⓘ |
| administeredBy |
Internal Revenue Service
ⓘ
United States Department of the Treasury ⓘ |
| appliesTo |
federal budget accounts designated as trust funds
ⓘ
special funds financed by earmarked taxes ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| defines |
rules for accounting for trust fund balances
ⓘ
rules for crediting receipts to trust funds ⓘ rules for disbursements from trust funds ⓘ |
| enforcedBy | Internal Revenue Service ⓘ |
| governs |
federal trust funds
ⓘ
management of dedicated tax revenues ⓘ |
| jurisdiction |
United States federal government
ⓘ
linked to:
United States government
|
| language | English ⓘ |
| legalForm | statutory code ⓘ |
| legalSystem | United States federal law ⓘ |
| levelOfGovernment | federal ⓘ |
| partOf | Internal Revenue Code ⓘ |
| purpose |
to ensure proper management of dedicated federal tax revenues
ⓘ
to provide legal rules for federal trust fund revenues and expenditures ⓘ |
| regulates |
allocation of earmarked federal taxes
ⓘ
collection of earmarked federal taxes ⓘ use of earmarked federal taxes ⓘ |
| relatedTo |
earmarked revenue streams
ⓘ
federal budget process ⓘ federal entitlement programs ⓘ |
| subjectMatter |
dedicated federal taxes
ⓘ
trust funds ⓘ |
| usedBy |
Congressional tax-writing committees
ⓘ
Office of Management and Budget ⓘ |
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 I – Trust Fund Code Description of subject: Subtitle I – Trust Fund Code is a section of the U.S. Internal Revenue Code that sets out rules governing federal trust funds and the management of certain dedicated tax revenues.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.