Internal Revenue Code section 4612
E951781
Internal Revenue Code section 4612 is a U.S. tax provision that defines and governs the application of excise taxes related to environmental “Superfund” programs, including the types of chemicals and petroleum products subject to these taxes.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Internal Revenue Code section 4612 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T11809491 — 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 4612 Context triple: [Superfund excise taxes, legalBasis, Internal Revenue Code section 4612]
-
A.
Internal Revenue Code section 4611
Internal Revenue Code section 4611 is the federal tax provision that imposes excise taxes on certain chemicals and petroleum products to help fund environmental cleanup under the Superfund program.
-
B.
Internal Revenue Code section 4671
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.
-
C.
Internal Revenue Code section 4661
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.
-
D.
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.
-
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 4612 Target entity description: Internal Revenue Code section 4612 is a U.S. tax provision that defines and governs the application of excise taxes related to environmental “Superfund” programs, including the types of chemicals and petroleum products subject to these taxes.
-
A.
Internal Revenue Code section 4611
Internal Revenue Code section 4611 is the federal tax provision that imposes excise taxes on certain chemicals and petroleum products to help fund environmental cleanup under the Superfund program.
-
B.
Internal Revenue Code section 4671
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.
-
C.
Internal Revenue Code section 4661
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.
-
D.
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.
-
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 (47)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax provision
ⓘ
section of the Internal Revenue Code ⓘ |
| administeredBy | Internal Revenue Service ⓘ |
| appliesTo |
Superfund-related excise taxes
ⓘ
environmental excise taxes ⓘ federal excise taxes ⓘ |
| appliesToActivity |
importation of taxable chemicals into the United States
ⓘ
importation of taxable substances into the United States ⓘ production of taxable chemicals in the United States ⓘ receipt of crude oil at U.S. refineries ⓘ use or export of domestic crude oil ⓘ |
| associatedWith |
Comprehensive Environmental Response, Compensation, and Liability Act
ⓘ
environmental cleanup funding ⓘ |
| citedAs |
26 U.S.C. § 4612
ⓘ
IRC § 4612 ⓘ |
| defines |
taxable chemicals for Superfund excise tax purposes
ⓘ
taxable petroleum products for Superfund excise tax purposes ⓘ taxable substances for Superfund excise tax purposes ⓘ “United States” for purposes of the Superfund excise tax ⓘ
linked to:
United States in tax litigation
“crude oil” for Superfund tax purposes ⓘ “importer” for purposes of taxable substances ⓘ “petroleum product” for Superfund tax purposes ⓘ “taxable chemical” ⓘ “taxable substance” ⓘ |
| effectiveIn | United States federal tax years for which Superfund excise taxes are in effect ⓘ |
| enforcedBy | Internal Revenue Service ⓘ |
| governs |
identification of products subject to Superfund excise tax
ⓘ
scope of Superfund excise tax base ⓘ treatment of byproducts and co-products for Superfund tax ⓘ treatment of exported taxable substances ⓘ treatment of imported taxable substances ⓘ treatment of mixtures and blends of petroleum products ⓘ treatment of mixtures and blends of taxable chemicals ⓘ |
| hasPurpose |
to provide definitions necessary to compute Superfund excise tax liability
ⓘ
to specify which chemicals and petroleum products are subject to Superfund excise taxes ⓘ |
| hasSectionNumber | 4612 ⓘ |
| hasTitle | Definitions and special rules relating to taxable chemicals and taxable substances ⓘ |
| linkedTo |
Internal Revenue Code section 4611
ⓘ
Internal Revenue Code section 4661 ⓘ Internal Revenue Code section 4671 ⓘ |
| locatedInJurisdiction |
United States
ⓘ
linked to:
United States of America
|
| partOf | Internal Revenue Code ⓘ |
| provides |
lists of taxable chemicals in statutory tables
ⓘ
rules for adding or removing taxable substances from statutory lists ⓘ |
| relatesTo |
Hazardous Substance Superfund
ⓘ
linked to:
Superfund program
petroleum Superfund tax ⓘ |
| usedIn | administration of Superfund excise taxes by the Internal Revenue Service ⓘ |
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 4612 Description of subject: Internal Revenue Code section 4612 is a U.S. tax provision that defines and governs the application of excise taxes related to environmental “Superfund” programs, including the types of chemicals and petroleum products subject to these taxes.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.