Internal Revenue Code section 1362
E1062375
UNEXPLORED
Internal Revenue Code section 1362 is the federal tax provision that sets out the rules and requirements for corporations to elect and maintain S corporation status.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Internal Revenue Code section 1362 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T13786473 — 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 1362 Context triple: [Form 2553, governingLawSection, Internal Revenue Code section 1362]
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A.
Internal Revenue Code section 51
Internal Revenue Code section 51 is the federal tax law provision that authorizes and defines the Work Opportunity Tax Credit, allowing employers to claim credits for hiring individuals from certain targeted groups.
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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.
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C.
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.
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D.
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.
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E.
Internal Revenue Code section 4612
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.
- 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 1362 Target entity description: Internal Revenue Code section 1362 is the federal tax provision that sets out the rules and requirements for corporations to elect and maintain S corporation status.
-
A.
Internal Revenue Code section 51
Internal Revenue Code section 51 is the federal tax law provision that authorizes and defines the Work Opportunity Tax Credit, allowing employers to claim credits for hiring individuals from certain targeted groups.
-
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 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.
-
D.
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.
-
E.
Internal Revenue Code section 4612
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.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.