Internal Revenue Code § 214 (dependent-care deduction)
E1167504
UNEXPLORED
Internal Revenue Code § 214 was a former U.S. tax provision that allowed a deduction for certain dependent-care expenses, and it became notable as the statute challenged on sex-discrimination grounds in Moritz v. Commissioner.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Internal Revenue Code § 214 (dependent-care deduction) canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T15627356 — 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 § 214 (dependent-care deduction) Context triple: [Moritz v. Commissioner, concerns, Internal Revenue Code § 214 (dependent-care deduction)]
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A.
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.
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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.
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.
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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E.
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.
- 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 § 214 (dependent-care deduction) Target entity description: Internal Revenue Code § 214 was a former U.S. tax provision that allowed a deduction for certain dependent-care expenses, and it became notable as the statute challenged on sex-discrimination grounds in Moritz v. Commissioner.
-
A.
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.
-
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.
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.
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.
-
E.
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.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.