Internal Revenue Code section 6679
E1210606
UNEXPLORED
Internal Revenue Code section 6679 is a U.S. tax provision that imposes penalties for failures related to certain international information reporting requirements, such as not filing required forms about foreign trusts or gifts.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Internal Revenue Code section 6679 canonical | 1 |
| Section 6679 of the Internal Revenue Code | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T16250076 — 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 6679 Context triple: [Subchapter B of Chapter 68 of the Internal Revenue Code, contains, Internal Revenue Code section 6679]
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A.
Internal Revenue Code section 6677
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.
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B.
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.
-
C.
Internal Revenue Code section 6678
Internal Revenue Code section 6678 is a federal tax provision that imposes penalties for failures related to filing certain information returns or statements with the IRS.
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D.
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.
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E.
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.
- 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 6679 Target entity description: Internal Revenue Code section 6679 is a U.S. tax provision that imposes penalties for failures related to certain international information reporting requirements, such as not filing required forms about foreign trusts or gifts.
-
A.
Internal Revenue Code section 6677
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.
-
B.
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.
-
C.
Internal Revenue Code section 6678
Internal Revenue Code section 6678 is a federal tax provision that imposes penalties for failures related to filing certain information returns or statements with the IRS.
-
D.
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.
-
E.
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.
- 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 6679 of the Internal Revenue Code
Subchapter B of Chapter 68 of the Internal Revenue Code
→
contains
→
Internal Revenue Code section 6679
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