Subchapter K
E333410
Subchapter K is the section of the U.S. Internal Revenue Code that governs the federal income tax treatment of partnerships and their partners.
All labels observed (3)
| Label | Occurrences |
|---|---|
| Subchapter K canonical | 2 |
| Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code | 1 |
| Subchapter K of the Internal Revenue Code | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T3156316 — 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: Subchapter K Context triple: [Subchapter C, distinguishedFrom, Subchapter K]
-
A.
Subchapter J
Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
-
B.
Subchapter C
Subchapter C is the section of the U.S. tax code that governs the federal income taxation of corporations and their shareholders, including rules on corporate formations, operations, distributions, and reorganizations.
-
C.
Subchapter M
Subchapter M is a section of the U.S. Internal Revenue Code that sets the tax rules and qualification requirements for regulated investment companies, including most mutual funds and ETFs.
-
D.
Subchapter L
Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
-
E.
Subchapter S
Subchapter S is the section of U.S. tax law that governs S corporations, allowing certain closely held corporations to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes.
- 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: Subchapter K Target entity description: Subchapter K is the section of the U.S. Internal Revenue Code that governs the federal income tax treatment of partnerships and their partners.
-
A.
Subchapter J
Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
-
B.
Subchapter C
Subchapter C is the section of the U.S. tax code that governs the federal income taxation of corporations and their shareholders, including rules on corporate formations, operations, distributions, and reorganizations.
-
C.
Subchapter M
Subchapter M is a section of the U.S. Internal Revenue Code that sets the tax rules and qualification requirements for regulated investment companies, including most mutual funds and ETFs.
-
D.
Subchapter L
Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
-
E.
Subchapter S
Subchapter S is the section of U.S. tax law that governs S corporations, allowing certain closely held corporations to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax law regime
ⓘ
section of the Internal Revenue Code ⓘ |
| administeredBy | Internal Revenue Service ⓘ |
| appliesTo |
partners
ⓘ
partnerships ⓘ |
| codifiedIn | Title 26 of the United States Code ⓘ |
| defines | conduit treatment of partnerships for income tax purposes ⓘ |
| doesNotApplyTo |
entities classified as corporations for federal tax purposes
ⓘ
publicly traded partnerships treated as corporations ⓘ |
| endsAtSection | IRC section 777 ⓘ |
| governs |
federal income taxation of partners
ⓘ
federal income taxation of partnerships ⓘ |
| implementedBy | Treasury Regulations under sections 701 through 777 ⓘ |
| jurisdiction | United States federal income tax ⓘ |
| legalSystem | United States law ⓘ |
| locatedIn |
Subchapter K
self-linksurface differs
ⓘ
surface form:
Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code
|
| partOf | Internal Revenue Code ⓘ |
| primarySection |
IRC section 701
ⓘ
IRC section 702 ⓘ IRC section 704 ⓘ IRC section 705 ⓘ IRC section 707 ⓘ IRC section 708 ⓘ IRC section 721 ⓘ IRC section 731 ⓘ IRC section 736 ⓘ IRC section 751 ⓘ IRC section 752 ⓘ IRC section 754 ⓘ IRC section 755 ⓘ IRC section 761 ⓘ |
| providesRuleFor |
allocation of partnership income, gain, loss, deduction, and credit among partners
ⓘ
basis of a partner’s interest in a partnership ⓘ basis of partnership property ⓘ contributions of property to a partnership ⓘ determination of partners distributive shares ⓘ determination of partnership taxable income ⓘ disguised sales between partners and partnerships ⓘ distributions of property by a partnership ⓘ optional basis adjustments under section 754 ⓘ special allocations of partnership items ⓘ termination of partnerships for tax purposes ⓘ transactions between a partner and a partnership acting in a nonpartner capacity ⓘ treatment of partnership liabilities ⓘ |
| purpose | to provide a coherent framework for taxing partnerships and partners ⓘ |
| relatedConcept |
Subchapter C
ⓘ
Subchapter S ⓘ check-the-box entity classification regulations ⓘ |
| startsAtSection | IRC section 701 ⓘ |
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: Subchapter K Description of subject: Subchapter K is the section of the U.S. Internal Revenue Code that governs the federal income tax treatment of partnerships and their partners.
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Subchapter K of the Internal Revenue Code
this entity surface form:
Subchapter K of Chapter 1 of Subtitle A of the Internal Revenue Code