Title 26 of the United States Code
E16845
Title 26 of the United States Code is the federal tax code of the United States, establishing the laws that govern the assessment and collection of federal taxes.
All labels observed (3)
| Label | Occurrences |
|---|---|
| Title 26 of the United States Code canonical | 26 |
| 26 U.S.C. | 1 |
| Title 26, United States Code | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T101901 — 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: Title 26 of the United States Code Context triple: [Internal Revenue Service, legalBasis, Title 26 of the United States Code]
-
A.
Title 46 of the United States Code
Title 46 of the United States Code is the body of federal statutory law governing shipping and maritime activities in the United States.
-
B.
Title 2 of the United States Code
Title 2 of the United States Code is the portion of federal statutory law that governs the organization and operation of the U.S. Congress and related legislative branch entities.
-
C.
Title 50 of the United States Code
Title 50 of the United States Code is the portion of U.S. federal statutory law that governs national defense, intelligence, and related aspects of national security.
-
D.
Title 33 of the United States Code
Title 33 of the United States Code is the body of federal statutory law governing navigation and navigable waters in the United States, including many of the authorities under which the U.S. Coast Guard operates.
-
E.
Title 3 of the United States Code
Title 3 of the United States Code is the portion of federal statutory law that governs the office and powers of the U.S. President and Vice President, including procedures for succession, elections, and related executive functions.
- 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: Title 26 of the United States Code Target entity description: Title 26 of the United States Code is the federal tax code of the United States, establishing the laws that govern the assessment and collection of federal taxes.
-
A.
Title 46 of the United States Code
Title 46 of the United States Code is the body of federal statutory law governing shipping and maritime activities in the United States.
-
B.
Title 2 of the United States Code
Title 2 of the United States Code is the portion of federal statutory law that governs the organization and operation of the U.S. Congress and related legislative branch entities.
-
C.
Title 50 of the United States Code
Title 50 of the United States Code is the portion of U.S. federal statutory law that governs national defense, intelligence, and related aspects of national security.
-
D.
Title 33 of the United States Code
Title 33 of the United States Code is the body of federal statutory law governing navigation and navigable waters in the United States, including many of the authorities under which the U.S. Coast Guard operates.
-
E.
Title 3 of the United States Code
Title 3 of the United States Code is the portion of federal statutory law that governs the office and powers of the U.S. President and Vice President, including procedures for succession, elections, and related executive functions.
- F. None of above. chosen
Statements (57)
| Predicate | Object |
|---|---|
| instanceOf |
federal statute
ⓘ
tax law code ⓘ title of the United States Code ⓘ |
| abbreviation | IRC ⓘ |
| administeredBy | Internal Revenue Service ⓘ |
| appliesTo |
federal estate and gift taxes
ⓘ
federal excise taxes ⓘ federal income tax on corporations ⓘ federal income tax on individuals ⓘ federal payroll taxes ⓘ |
| citationStyle | 26 U.S.C. § [section number] ⓘ |
| contains |
Subtitle A – Income Taxes
ⓘ
Subtitle B – Estate and Gift Taxes ⓘ Subtitle C – Employment Taxes ⓘ Subtitle D – Miscellaneous Excise Taxes ⓘ Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes ⓘ Subtitle F – Procedure and Administration ⓘ Joint Committee on Taxation ⓘ
surface form:
Subtitle G – The Joint Committee on Taxation
Subtitle H – Financing of Presidential Election Campaigns ⓘ Subtitle I – Trust Fund Code ⓘ Black Lung Benefits Act ⓘ
surface form:
Subtitle J – Coal Industry Health Benefits
|
| country | United States of America ⓘ |
| enactedBy | United States Congress ⓘ |
| enforcedBy |
Internal Revenue Service
ⓘ
United States Department of the Treasury ⓘ |
| governs |
assessment of federal taxes
ⓘ
collection of federal taxes ⓘ federal tax liabilities of taxpayers in the United States ⓘ |
| hasSection |
26 U.S.C. § 1
ⓘ
26 U.S.C. § 162 ⓘ 26 U.S.C. § 170 ⓘ 26 U.S.C. § 401 ⓘ 26 U.S.C. § 501 ⓘ 26 U.S.C. § 61 ⓘ 26 U.S.C. § 6672 ⓘ 26 U.S.C. § 7201 ⓘ |
| jurisdiction | federal jurisdiction of the United States ⓘ |
| language | English ⓘ |
| legalForm | codified statute ⓘ |
| partOf | United States Code ⓘ |
| regulates |
tax credits and deductions
ⓘ
tax penalties and sanctions ⓘ tax return filing requirements ⓘ tax withholding obligations ⓘ |
| shortName | Internal Revenue Code ⓘ |
| subjectMatter |
employment taxes
ⓘ
estate tax ⓘ excise taxes ⓘ federal taxation ⓘ gift tax ⓘ income tax ⓘ information reporting ⓘ retirement plans ⓘ tax penalties ⓘ tax procedure and administration ⓘ tax-exempt organizations ⓘ withholding of tax ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Title 26 of the United States Code Description of subject: Title 26 of the United States Code is the federal tax code of the United States, establishing the laws that govern the assessment and collection of federal taxes.
Referenced by (28)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject surface form:
Internal Revenue Code
subject surface form:
Internal Revenue Code
this entity surface form:
Title 26, United States Code
Health Insurance Portability and Accountability Act
→
codifiedIn
→
Title 26 of the United States Code
ⓘ
this entity surface form:
26 U.S.C.
subject surface form:
National Firearms Act
Tax Equity and Fiscal Responsibility Act of 1982
→
codifiedIn
→
Title 26 of the United States Code
ⓘ