Internal Revenue Code

E2192

United States federal law federal statute tax code

The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.

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All labels observed (27)

Label	Occurrences
Internal Revenue Code canonical	45
Internal Revenue Code of 1986	20
Internal Revenue Code of 1954	8
U.S. federal income tax law	2
Internal Revenue Code Section 403(b)	1
Internal Revenue Code Section 415(c)	1
Internal Revenue Code Section 45D	1
Internal Revenue Code Section 529	1
Internal Revenue Code coal excise tax provisions	1
Internal Revenue Code criminal provisions	1
Internal Revenue Code of 1939	1
Internal Revenue Code of 1986 and predecessors	1
Internal Revenue Code provisions on alcohol	1
Internal Revenue Code provisions on the Highway Trust Fund	1
Internal Revenue Code reorganization provisions	1
Internal Revenue Code section 32	1
Internal Revenue Code section 6038D	1
Internal Revenue Code sections 1471 through 1474	1
Internal Revenue Code sections 641–692	1
Section 42 of the Internal Revenue Code	1
Subchapter K	1
Title 26 – Internal Revenue Code	1
U.S. Internal Revenue Code	1
United States federal tax code	1
United States federal tax law	1
United States internal revenue laws	1
federal Internal Revenue Code	1

How this entity was disambiguated

This entity first appeared as the object of triple T28746 — 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
Context triple: [Alcohol and Tobacco Tax and Trade Bureau, hasLegalAuthorityUnder, Internal Revenue Code]

A. Internal Revenue Service
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
B. United States Code
The United States Code is the official compilation and codification of the general and permanent federal statutes of the United States.
C. Treasury Act of 1789
The Treasury Act of 1789 was a foundational U.S. law that created the Department of the Treasury and established the federal government's core financial and fiscal administration.
D. 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.
E. Alcohol and Tobacco Tax and Trade Bureau
The Alcohol and Tobacco Tax and Trade Bureau is a U.S. federal agency responsible for regulating and taxing the alcohol, tobacco, firearms, and ammunition industries to ensure compliance with federal laws and generate revenue.
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
Target entity description: The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.

A. Internal Revenue Service
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
B. United States Code
The United States Code is the official compilation and codification of the general and permanent federal statutes of the United States.
C. Treasury Act of 1789
The Treasury Act of 1789 was a foundational U.S. law that created the Department of the Treasury and established the federal government's core financial and fiscal administration.
D. 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.
E. Alcohol and Tobacco Tax and Trade Bureau
The Alcohol and Tobacco Tax and Trade Bureau is a U.S. federal agency responsible for regulating and taxing the alcohol, tobacco, firearms, and ammunition industries to ensure compliance with federal laws and generate revenue.
F. None of above. chosen

Statements (53)

Predicate	Object
instanceOf	United States federal law ⓘ federal statute ⓘ tax code ⓘ
abbreviation	IRC ⓘ
administeredBy	Internal Revenue Service ⓘ United States Department of the Treasury ⓘ
alsoKnownAs	Title 26 of the United States Code ⓘ
appliesTo	corporations ⓘ estates ⓘ individual taxpayers ⓘ partnerships ⓘ tax-exempt organizations ⓘ trusts ⓘ
codifiedAs	26 U.S.C. ⓘ
contains	Subtitles A through K ⓘ parts ⓘ sections ⓘ subchapters ⓘ subparts ⓘ
country	United States of America ⓘ surface form: United States
currentCoreVersionEnactedIn	1954 ⓘ
defines	credits ⓘ deductions ⓘ gross income ⓘ information reporting requirements ⓘ taxable income ⓘ withholding requirements ⓘ
enactedBy	United States Congress ⓘ
governs	employment taxes ⓘ estate tax ⓘ excise taxes ⓘ federal income tax ⓘ gift tax ⓘ tax assessment ⓘ tax collection ⓘ tax penalties ⓘ tax procedure ⓘ
hasVersion	Internal Revenue Code self-linksurface differs ⓘ surface form: Internal Revenue Code of 1939 Internal Revenue Code self-linksurface differs ⓘ surface form: Internal Revenue Code of 1954 Internal Revenue Code self-linksurface differs ⓘ surface form: Internal Revenue Code of 1986
interpretedBy	Supreme Court of the United States ⓘ United States courts of appeals ⓘ surface form: United States Courts of Appeals United States Tax Court ⓘ federal district courts ⓘ
legalBasisFor	IRS enforcement authority ⓘ federal tax administration ⓘ
partOf	United States Code ⓘ
providesFor	civil tax penalties ⓘ criminal tax offenses ⓘ
significantRevisionIn	1986 ⓘ
subjectMatter	federal revenue ⓘ taxation ⓘ
titleNumber	26 ⓘ

How these facts were elicited

Referenced by (98)

Full triples — surface form annotated when it differs from this entity's canonical label.

Subtitle I – Trust Fund Code → partOf → Internal Revenue Code ⓘ

26 U.S.C. § 6672 → partOf → Internal Revenue Code ⓘ

11-400 → relatedStatute → Internal Revenue Code ⓘ

Public Law 111-148 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Subtitle C – Employment Taxes → partOf → Internal Revenue Code ⓘ

Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes → partOf → Internal Revenue Code ⓘ

Highway Account → legalBasis → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code provisions on the Highway Trust Fund

Individual Taxpayer Identification Number → administeredUnder → Internal Revenue Code ⓘ

this entity surface form: U.S. Internal Revenue Code

Revenue Act of 1918 → codifiedIn → Internal Revenue Code ⓘ

this entity surface form: United States internal revenue laws

Omnibus Budget Reconciliation Act of 1990 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Public Law 110-343 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Mental Health Parity and Addiction Equity Act of 2008 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Form 1040-NR filing → governedBy → Internal Revenue Code ⓘ

Form 1099-NEC → governingLaw → Internal Revenue Code ⓘ

PPA 2006 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Public Law 109-280 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

403(b) plans → governedBy → Internal Revenue Code ⓘ

subject surface form: 403(b) plan

this entity surface form: Internal Revenue Code Section 403(b)

403(b) plans → employerContributionLimitBasis → Internal Revenue Code ⓘ

subject surface form: 403(b) plan

this entity surface form: Internal Revenue Code Section 415(c)

Black Lung Disability Trust Fund → legalBasis → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code coal excise tax provisions

Form 940 → legalAuthority → Internal Revenue Code ⓘ

Public Law 104-191 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Revenue Act of 1964 → codifiedIn → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1954

Foreign Account Tax Compliance Act → legalBasis → Internal Revenue Code ⓘ

Foreign Account Tax Compliance Act → codifiedIn → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code sections 1471 through 1474

New York Tax Law → relatedTo → Internal Revenue Code ⓘ

this entity surface form: federal Internal Revenue Code

Public Law 99-272 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1954

“Cases and Materials on Federal Taxation” → focusesOn → Internal Revenue Code ⓘ

subject surface form: Cases and Materials on Federal Taxation

this entity surface form: Internal Revenue Code of 1986 and predecessors

Public Law 99-514 → reforms → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1954

Public Law 99-514 → codifiedIn → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

MFS 529 Savings Plan → federalLawBasis → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code Section 529

Child Tax Credit → isPartOf → Internal Revenue Code ⓘ

Clifford trust doctrine → legalSystem → Internal Revenue Code ⓘ

this entity surface form: U.S. federal income tax law

Public Law 105-206 → codifiedIn → Internal Revenue Code ⓘ

Gregory caused a new corporation to be formed, transferred appreciated stock to it, then liquidated it to obtain the stock at capital gains rates. → relatedConcept → Internal Revenue Code ⓘ

subject surface form: Helvering v. Gregory

this entity surface form: Internal Revenue Code reorganization provisions

United States taxation and revenue case law → interprets → Internal Revenue Code ⓘ

Public Law 97-34 → amended → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1954

Tax Equity and Fiscal Responsibility Act of 1982 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1954

Public Law 106-554 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Subchapter K → partOf → Internal Revenue Code ⓘ

Tax Court Summary Opinions → governedBy → Internal Revenue Code ⓘ

Subchapter N of the Internal Revenue Code → partOf → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Subchapter N → partOf → Internal Revenue Code ⓘ

Subchapter N → legalArea → Internal Revenue Code ⓘ

this entity surface form: U.S. federal income tax law

Public Law 115-97 → amends → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Subtitle G – The Joint Committee on Taxation → partOf → Internal Revenue Code ⓘ

Chapter 68 of the Internal Revenue Code → partOf → Internal Revenue Code ⓘ

this entity surface form: Internal Revenue Code of 1986

Revenue Act of 1971 → inForceIn → Internal Revenue Code ⓘ

this entity surface form: United States federal tax code

American Taxpayer Relief Act of 2012 → amends → Internal Revenue Code ⓘ

All labels observed (27)

How this entity was disambiguated Show

Statements (53)

How these facts were elicited Show

Referenced by (98)

How this entity was disambiguated

How these facts were elicited