Internal Revenue Code section 4671
E947434
Internal Revenue Code section 4671 is the federal tax provision that imposes excise taxes on certain chemicals and related substances to help fund environmental cleanup under the Superfund program.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Internal Revenue Code section 4671 canonical | 3 |
How this entity was disambiguated
This entity first appeared as the object of triple T11809489 — 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 4671 Context triple: [Superfund excise taxes, legalBasis, Internal Revenue Code section 4671]
-
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.
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.
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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 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.
- 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 4671 Target entity description: Internal Revenue Code section 4671 is the federal tax provision that imposes excise taxes on certain chemicals and related substances to help fund environmental cleanup under the Superfund program.
-
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.
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.
-
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 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.
- F. None of above. chosen
Statements (25)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax provision
ⓘ
section of the Internal Revenue Code ⓘ |
| administeredBy | Internal Revenue Service ⓘ |
| appliesTo |
certain chemicals
ⓘ
certain imported taxable substances ⓘ |
| associatedWith |
Superfund chemical excise taxes
ⓘ
linked to:
Superfund excise taxes
environmental tax policy ⓘ |
| codifiedIn | Title 26 of the United States Code ⓘ |
| concerns |
taxable chemicals
ⓘ
taxable imported substances ⓘ |
| enforcedBy | United States Department of the Treasury ⓘ |
| hasObjective | to raise revenue for hazardous waste site cleanup ⓘ |
| imposes |
federal excise tax on certain chemicals
ⓘ
federal excise tax on certain imported taxable substances ⓘ |
| jurisdiction |
United States
ⓘ
linked to:
United States of America
|
| legalForm | statutory tax provision ⓘ |
| linkedTo |
Internal Revenue Code section 4672
ⓘ
Internal Revenue Code section 4673 ⓘ
linked to:
Internal Revenue Code section 4672
|
| partOf | Internal Revenue Code ⓘ |
| purpose | to help fund environmental cleanup under the Superfund program ⓘ |
| relatedTo |
Superfund program
ⓘ
environmental cleanup ⓘ |
| subjectMatter |
taxation of chemicals
ⓘ
taxation of imported substances ⓘ |
| 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 4671 Description of subject: Internal Revenue Code section 4671 is the federal tax provision that imposes excise taxes on certain chemicals and related substances to help fund environmental cleanup under the Superfund program.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.