Internal Revenue Code section 4661
E947433
Internal Revenue Code section 4661 is the federal tax provision that imposes an excise tax on the manufacture, production, or importation of certain hazardous chemicals to help fund environmental cleanup efforts under the Superfund program.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Internal Revenue Code section 4661 canonical | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T11809488 — 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 4661 Context triple: [Superfund excise taxes, legalBasis, Internal Revenue Code section 4661]
-
A.
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.
-
B.
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.
-
C.
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.
-
D.
26 U.S.C. § 6672
26 U.S.C. § 6672 is a federal tax law provision that imposes personal liability and penalties on individuals responsible for willfully failing to collect, account for, or pay over certain employment and other trust fund taxes.
-
E.
Internal Revenue Code section 24
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.
- 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 4661 Target entity description: Internal Revenue Code section 4661 is the federal tax provision that imposes an excise tax on the manufacture, production, or importation of certain hazardous chemicals to help fund environmental cleanup efforts under the Superfund program.
-
A.
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.
-
B.
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.
-
C.
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.
-
D.
26 U.S.C. § 6672
26 U.S.C. § 6672 is a federal tax law provision that imposes personal liability and penalties on individuals responsible for willfully failing to collect, account for, or pay over certain employment and other trust fund taxes.
-
E.
Internal Revenue Code section 24
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.
- F. None of above. chosen
Statements (30)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax provision
ⓘ
section of the Internal Revenue Code ⓘ |
| administeredBy | Internal Revenue Service ⓘ |
| appliesTo |
importation of certain hazardous chemicals
ⓘ
manufacture of certain hazardous chemicals ⓘ production of certain hazardous chemicals ⓘ |
| associatedWith | environmental remediation funding ⓘ |
| benefits | federal environmental cleanup programs ⓘ |
| codifiedIn | Title 26 of the United States Code ⓘ |
| earmarksRevenueFor |
Hazardous Substance Superfund
ⓘ
linked to:
Superfund trust fund
|
| enforcedBy | Internal Revenue Service ⓘ |
| hasLegalEffect | creates liability for excise tax on listed chemicals ⓘ |
| hasPolicyGoal |
discourage use of hazardous chemicals
ⓘ
internalize environmental costs of hazardous chemicals ⓘ |
| hasTaxBase | sale or use of listed taxable chemicals ⓘ |
| hasTaxpayer |
importer of taxable chemicals
ⓘ
manufacturer of taxable chemicals ⓘ producer of taxable chemicals ⓘ |
| imposes | excise tax on certain chemicals ⓘ |
| jurisdiction | United States federal law ⓘ |
| linkedTo |
Internal Revenue Code section 4662
ⓘ
Internal Revenue Code section 4671 ⓘ |
| partOf | Internal Revenue Code ⓘ |
| purpose |
to help fund environmental cleanup efforts
ⓘ
to support the Superfund program ⓘ |
| relatedTo |
Comprehensive Environmental Response, Compensation, and Liability Act
ⓘ
Superfund chemical excise taxes ⓘ |
| requires | payment of tax on taxable chemicals when sold or used ⓘ |
| subjectMatter | taxation of hazardous chemicals ⓘ |
| taxType | excise tax ⓘ |
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 4661 Description of subject: Internal Revenue Code section 4661 is the federal tax provision that imposes an excise tax on the manufacture, production, or importation of certain hazardous chemicals to help fund environmental cleanup efforts under the Superfund program.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.