Internal Revenue Code section 6677
E1207629
UNEXPLORED
Internal Revenue Code section 6677 is a U.S. tax provision that imposes penalties on U.S. persons for failures related to reporting interests in foreign trusts and certain related information returns.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Internal Revenue Code section 6677 canonical | 1 |
| Section 6677 of the Internal Revenue Code | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T16250074 — 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 6677 Context triple: [Subchapter B of Chapter 68 of the Internal Revenue Code, contains, Internal Revenue Code section 6677]
-
A.
Internal Revenue Code section 6676
Internal Revenue Code section 6676 is a U.S. tax provision that imposes penalties on taxpayers for making erroneous claims for tax refunds or credits.
-
B.
Internal Revenue Code section 6671
Internal Revenue Code section 6671 is a federal tax provision that defines key terms and liability rules for the assessment and collection of certain civil tax penalties.
-
C.
Internal Revenue Code section 6674
Internal Revenue Code section 6674 is a federal tax provision that imposes penalties on individuals who fraudulently claim withholding credits or assist others in doing so.
-
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 6673
Internal Revenue Code section 6673 is a federal tax provision that authorizes the U.S. Tax Court to impose monetary penalties on taxpayers and their representatives for frivolous or groundless litigation or for instituting proceedings primarily for delay.
- 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 6677 Target entity description: Internal Revenue Code section 6677 is a U.S. tax provision that imposes penalties on U.S. persons for failures related to reporting interests in foreign trusts and certain related information returns.
-
A.
Internal Revenue Code section 6676
Internal Revenue Code section 6676 is a U.S. tax provision that imposes penalties on taxpayers for making erroneous claims for tax refunds or credits.
-
B.
Internal Revenue Code section 6671
Internal Revenue Code section 6671 is a federal tax provision that defines key terms and liability rules for the assessment and collection of certain civil tax penalties.
-
C.
Internal Revenue Code section 6674
Internal Revenue Code section 6674 is a federal tax provision that imposes penalties on individuals who fraudulently claim withholding credits or assist others in doing so.
-
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 6673
Internal Revenue Code section 6673 is a federal tax provision that authorizes the U.S. Tax Court to impose monetary penalties on taxpayers and their representatives for frivolous or groundless litigation or for instituting proceedings primarily for delay.
- F. None of above. chosen
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Section 6677 of the Internal Revenue Code
Subchapter B of Chapter 68 of the Internal Revenue Code
→
contains
→
Internal Revenue Code section 6677
ⓘ