IRC section 755
E1066330
UNEXPLORED
IRC section 755 is a U.S. tax code provision that governs how partnerships allocate basis adjustments among their assets following certain distributions or transfers of partnership interests.
All labels observed (1)
| Label | Occurrences |
|---|---|
| IRC section 755 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T13869442 — 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: IRC section 755 Context triple: [Subchapter K, primarySection, IRC section 755]
-
A.
Section 25
Section 25 is an English post-punk and electronic band associated with the Factory Records label, known for their experimental sound and cult following.
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B.
Rule 65
Rule 65 is a provision of the U.S. Federal Rules of Civil Procedure that governs the issuance and terms of temporary restraining orders and preliminary and permanent injunctions in federal civil cases.
-
C.
Rule 41
Rule 41 is a provision of the U.S. Federal Rules of Civil Procedure that governs the voluntary and involuntary dismissal of civil actions in federal court.
-
D.
Rule 41
Rule 41 is a provision of the Federal Rules of Criminal Procedure that governs the issuance and execution of search and seizure warrants in federal criminal investigations.
-
E.
Section 32
Section 32 is a venture capital firm founded by investor and entrepreneur Bill Maris, known for backing innovative technology and life sciences companies.
- 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: IRC section 755 Target entity description: IRC section 755 is a U.S. tax code provision that governs how partnerships allocate basis adjustments among their assets following certain distributions or transfers of partnership interests.
-
A.
Section 25
Section 25 is an English post-punk and electronic band associated with the Factory Records label, known for their experimental sound and cult following.
-
B.
Rule 65
Rule 65 is a provision of the U.S. Federal Rules of Civil Procedure that governs the issuance and terms of temporary restraining orders and preliminary and permanent injunctions in federal civil cases.
-
C.
Rule 41
Rule 41 is a provision of the U.S. Federal Rules of Civil Procedure that governs the voluntary and involuntary dismissal of civil actions in federal court.
-
D.
Rule 41
Rule 41 is a provision of the Federal Rules of Criminal Procedure that governs the issuance and execution of search and seizure warrants in federal criminal investigations.
-
E.
Section 32
Section 32 is a venture capital firm founded by investor and entrepreneur Bill Maris, known for backing innovative technology and life sciences companies.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.