An Act Creating the Court of Tax Appeals
E1231504
UNEXPLORED
An Act Creating the Court of Tax Appeals is a Philippine law that established a specialized judicial body to review and adjudicate tax-related disputes and decisions of tax authorities.
All labels observed (5)
How this entity was disambiguated
This entity first appeared as the object of triple T16759820 — 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: An Act Creating the Court of Tax Appeals Context triple: [Republic Act No. 1125, hasEnglishTitle, An Act Creating the Court of Tax Appeals]
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A.
Tax Court Rules of Practice and Procedure
The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
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B.
Internal Revenue Code of 1939
The Internal Revenue Code of 1939 was the comprehensive federal tax statute that organized and governed U.S. income, estate, and gift taxation prior to its replacement by the Internal Revenue Code of 1954.
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C.
Revenue Act of 1928
The Revenue Act of 1928 was a U.S. federal tax law that significantly revised income tax provisions and became a key subject of judicial interpretation in landmark tax avoidance cases.
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D.
Revenue Act of 1926
The Revenue Act of 1926 was a major U.S. federal tax law that significantly reduced income tax rates and estate taxes as part of Treasury Secretary Andrew Mellon's broader program of pro-business tax cuts in the 1920s.
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E.
Tax Equity and Fiscal Responsibility Act of 1982
The Tax Equity and Fiscal Responsibility Act of 1982 was a major U.S. federal law that significantly raised taxes and tightened fiscal policy to reduce budget deficits following the early Reagan-era tax cuts.
- 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: An Act Creating the Court of Tax Appeals Target entity description: An Act Creating the Court of Tax Appeals is a Philippine law that established a specialized judicial body to review and adjudicate tax-related disputes and decisions of tax authorities.
-
A.
Tax Court Rules of Practice and Procedure
The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
-
B.
Internal Revenue Code of 1939
The Internal Revenue Code of 1939 was the comprehensive federal tax statute that organized and governed U.S. income, estate, and gift taxation prior to its replacement by the Internal Revenue Code of 1954.
-
C.
Revenue Act of 1928
The Revenue Act of 1928 was a U.S. federal tax law that significantly revised income tax provisions and became a key subject of judicial interpretation in landmark tax avoidance cases.
-
D.
Revenue Act of 1926
The Revenue Act of 1926 was a major U.S. federal tax law that significantly reduced income tax rates and estate taxes as part of Treasury Secretary Andrew Mellon's broader program of pro-business tax cuts in the 1920s.
-
E.
Tax Equity and Fiscal Responsibility Act of 1982
The Tax Equity and Fiscal Responsibility Act of 1982 was a major U.S. federal law that significantly raised taxes and tightened fiscal policy to reduce budget deficits following the early Reagan-era tax cuts.
- F. None of above. chosen
Referenced by (5)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
An Act Expanding the Jurisdiction of the Court of Tax Appeals (CTA), Elevating Its Rank to the Level of a Collegiate Court with Special Jurisdiction and Enlarging Its Membership, Amending for the Purpose Certain Sections of Republic Act No. 1125, as Amended, Otherwise Known as the Law Creating the Court of Tax Appeals, and for Other Purposes
this entity surface form:
Court of Tax Appeals as a specialized tax court
this entity surface form:
Court of Tax Appeals Act
this entity surface form:
An Act Expanding the Jurisdiction of the Court of Tax Appeals (approximate)