Revenue Act of 1928
E302254
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.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Revenue Act of 1928 canonical | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T2830208 — 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: Revenue Act of 1928 Context triple: [Helvering v. Gregory, statuteInterpreted, Revenue Act of 1928]
-
A.
Revenue Act of 1932
The Revenue Act of 1932 was a U.S. federal law enacted during the Great Depression that sharply increased taxes to address mounting budget deficits and stabilize government finances.
-
B.
Revenue Act of 1934
The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
-
C.
Revenue Act of 1918
The Revenue Act of 1918 was a major U.S. federal tax law that sharply increased income and excess profits taxes to help finance American involvement in World War I and reshape the nation’s fiscal policy.
-
D.
Revenue Act of 1935
The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
-
E.
Revenue Act of 1942
The Revenue Act of 1942 was a major U.S. tax law that greatly expanded the federal income tax base and increased rates to help finance American involvement in World War II.
- 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: Revenue Act of 1928 Target entity description: 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.
-
A.
Revenue Act of 1932
The Revenue Act of 1932 was a U.S. federal law enacted during the Great Depression that sharply increased taxes to address mounting budget deficits and stabilize government finances.
-
B.
Revenue Act of 1934
The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
-
C.
Revenue Act of 1918
The Revenue Act of 1918 was a major U.S. federal tax law that sharply increased income and excess profits taxes to help finance American involvement in World War I and reshape the nation’s fiscal policy.
-
D.
Revenue Act of 1935
The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
-
E.
Revenue Act of 1942
The Revenue Act of 1942 was a major U.S. tax law that greatly expanded the federal income tax base and increased rates to help finance American involvement in World War II.
- F. None of above. chosen
Statements (230)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
tax law ⓘ |
| appliesToJurisdiction |
United States government
ⓘ
surface form:
United States federal government
|
| areaOfLaw |
income tax law
ⓘ
tax law ⓘ |
| chamber |
United States House of Representatives
ⓘ
United States Senate ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| hasPart |
Section 112
ⓘ
Section 115 ⓘ Section 141 ⓘ Section 142 ⓘ Section 22 ⓘ Section 23 ⓘ Section 701 ⓘ Section 702 ⓘ Section 703 ⓘ Section 704 ⓘ Section 705 ⓘ Section 706 ⓘ Section 801 ⓘ Section 802 ⓘ Section 803 ⓘ Section 804 ⓘ Section 805 ⓘ Section 806 ⓘ Section 807 ⓘ Section 808 ⓘ Section 809 ⓘ Section 810 ⓘ Section 811 ⓘ Section 812 ⓘ Section 813 ⓘ Section 814 ⓘ Section 815 ⓘ Section 816 ⓘ Section 817 ⓘ Section 818 ⓘ Section 819 ⓘ Section 820 ⓘ Section 821 ⓘ Section 822 ⓘ Section 823 ⓘ Section 824 ⓘ Section 825 ⓘ Section 826 ⓘ Section 827 ⓘ Section 828 ⓘ Section 829 ⓘ Section 830 ⓘ Section 831 ⓘ Section 832 ⓘ Section 833 ⓘ Section 834 ⓘ Section 835 ⓘ Section 836 ⓘ Section 837 ⓘ Section 838 ⓘ Section 839 ⓘ Section 840 ⓘ Section 841 ⓘ Section 842 ⓘ Section 843 ⓘ Section 844 ⓘ Section 845 ⓘ Section 846 ⓘ Section 847 ⓘ Section 848 ⓘ Section 849 ⓘ Section 850 ⓘ Section 851 ⓘ Section 852 ⓘ Section 853 ⓘ Section 854 ⓘ Section 855 ⓘ Section 856 ⓘ Section 857 ⓘ Section 858 ⓘ Section 859 ⓘ Section 860 ⓘ Section 861 ⓘ Section 862 ⓘ Section 863 ⓘ Section 864 ⓘ Section 865 ⓘ Section 866 ⓘ Section 867 ⓘ Section 868 ⓘ Section 869 ⓘ Section 870 ⓘ Section 871 ⓘ Section 872 ⓘ Section 873 ⓘ Section 874 ⓘ Section 875 ⓘ Section 876 ⓘ Section 877 ⓘ Section 878 ⓘ Section 879 ⓘ Section 880 ⓘ Section 881 ⓘ Section 882 ⓘ Section 883 ⓘ Section 884 ⓘ Section 885 ⓘ Section 886 ⓘ Section 887 ⓘ Section 888 ⓘ Section 889 ⓘ Section 890 ⓘ Section 891 ⓘ Section 892 ⓘ Section 893 ⓘ Section 894 ⓘ Section 895 ⓘ Section 896 ⓘ Section 897 ⓘ Section 898 ⓘ Section 899 ⓘ Section 900 ⓘ Section 901 ⓘ Section 902 ⓘ Section 903 ⓘ Section 904 ⓘ Section 905 ⓘ Section 906 ⓘ Section 907 ⓘ Section 908 ⓘ Section 909 ⓘ Section 910 ⓘ Section 911 ⓘ Section 912 ⓘ Section 913 ⓘ Section 914 ⓘ Section 915 ⓘ Section 916 ⓘ Section 917 ⓘ Section 918 ⓘ Section 919 ⓘ Section 920 ⓘ Section 921 ⓘ Section 922 ⓘ Section 923 ⓘ Section 924 ⓘ Section 925 ⓘ Section 926 ⓘ Section 927 ⓘ Section 928 ⓘ Section 929 ⓘ Section 930 ⓘ Section 931 ⓘ Section 932 ⓘ Section 933 ⓘ Section 934 ⓘ Section 935 ⓘ Section 936 ⓘ Section 937 ⓘ Section 938 ⓘ Section 939 ⓘ Section 940 ⓘ Section 941 ⓘ Section 942 ⓘ Section 943 ⓘ Section 944 ⓘ Section 945 ⓘ Section 946 ⓘ Section 947 ⓘ Section 948 ⓘ Section 949 ⓘ Section 950 ⓘ Section 951 ⓘ Section 952 ⓘ Section 953 ⓘ Section 954 ⓘ Section 955 ⓘ Section 956 ⓘ Section 957 ⓘ Section 958 ⓘ Section 959 ⓘ Section 960 ⓘ Section 961 ⓘ Section 962 ⓘ Section 963 ⓘ Section 964 ⓘ Section 965 ⓘ Section 966 ⓘ Section 967 ⓘ Section 968 ⓘ Section 969 ⓘ Section 970 ⓘ Section 971 ⓘ Section 972 ⓘ Section 973 ⓘ Section 974 ⓘ Section 975 ⓘ Section 976 ⓘ Section 977 ⓘ Section 978 ⓘ Section 979 ⓘ Section 980 ⓘ Section 981 ⓘ Section 982 ⓘ Section 983 ⓘ Section 984 ⓘ Section 985 ⓘ Section 986 ⓘ Section 987 ⓘ Section 988 ⓘ Section 989 ⓘ Section 990 ⓘ Section 991 ⓘ Section 992 ⓘ Section 993 ⓘ Section 994 ⓘ Section 995 ⓘ Section 996 ⓘ Section 997 ⓘ Section 998 ⓘ Section 999 ⓘ |
| legislativeBody | United States Congress ⓘ |
| presidentDuringEnactment | Calvin Coolidge ⓘ |
| regulates |
capital gains taxation
ⓘ
corporate income tax ⓘ federal income tax ⓘ individual income tax ⓘ tax administration ⓘ tax assessment ⓘ tax collection ⓘ tax procedure ⓘ |
| signedBy | Calvin Coolidge ⓘ |
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: Revenue Act of 1928 Description of subject: 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.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.