Large Business and International Division
E9169
The Large Business and International Division is the branch of the U.S. Internal Revenue Service responsible for tax compliance and enforcement for large corporations, partnerships, and international taxpayers.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Large Business and International Division canonical | 2 |
| IRS Large Business and International Division | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T101917 — 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: Large Business and International Division Context triple: [Internal Revenue Service, hasDivision, Large Business and International Division]
-
A.
BSE Global
BSE Global is the sports and entertainment company that owns and operates the Brooklyn Nets and related properties.
-
B.
Materials Division
The Materials Division is a technical unit of the American Society of Mechanical Engineers that focuses on advancing the science, engineering, and application of materials in mechanical systems.
-
C.
Office of International Affairs
The Office of International Affairs is a division of the U.S. Department of the Treasury responsible for formulating and coordinating international economic and financial policy, including engagement with foreign governments and global financial institutions.
-
D.
Energy Division
The Energy Division is a specialized unit within the American Society of Mechanical Engineers that focuses on advancing energy-related technologies, research, and professional practice.
-
E.
Office of the General Counsel
The Office of the General Counsel is the chief legal office of the U.S. Department of the Treasury, providing legal advice, representation, and oversight on the department’s policies, regulations, and operations.
- 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: Large Business and International Division Target entity description: The Large Business and International Division is the branch of the U.S. Internal Revenue Service responsible for tax compliance and enforcement for large corporations, partnerships, and international taxpayers.
-
A.
BSE Global
BSE Global is the sports and entertainment company that owns and operates the Brooklyn Nets and related properties.
-
B.
Materials Division
The Materials Division is a technical unit of the American Society of Mechanical Engineers that focuses on advancing the science, engineering, and application of materials in mechanical systems.
-
C.
Office of International Affairs
The Office of International Affairs is a division of the U.S. Department of the Treasury responsible for formulating and coordinating international economic and financial policy, including engagement with foreign governments and global financial institutions.
-
D.
Energy Division
The Energy Division is a specialized unit within the American Society of Mechanical Engineers that focuses on advancing energy-related technologies, research, and professional practice.
-
E.
Office of the General Counsel
The Office of the General Counsel is the chief legal office of the U.S. Department of the Treasury, providing legal advice, representation, and oversight on the department’s policies, regulations, and operations.
- F. None of above. chosen
Statements (39)
| Predicate | Object |
|---|---|
| instanceOf |
IRS division
ⓘ
tax administration unit ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| enforces |
Internal Revenue Code provisions applicable to international transactions
ⓘ
Internal Revenue Code provisions applicable to large businesses ⓘ |
| focusesOn |
complex business tax returns
ⓘ
cross‑border tax compliance ⓘ international tax issues ⓘ large business tax issues ⓘ multinational enterprise taxation ⓘ transfer pricing enforcement ⓘ |
| goal |
ensure proper reporting of international transactions
ⓘ
improve compliance among large business taxpayers ⓘ protect the U.S. tax base from international tax avoidance ⓘ |
| industry | tax administration ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
U.S. federal government
|
| oversees |
examinations of complex international tax returns
ⓘ
examinations of large corporate taxpayers ⓘ examinations of large partnership taxpayers ⓘ |
| parentAgency | Internal Revenue Service ⓘ |
| partOf | Internal Revenue Service ⓘ |
| regulates |
compliance of large pass‑through entities with U.S. tax law
ⓘ
compliance of multinational corporations with U.S. tax law ⓘ |
| responsibleFor |
enforcement of U.S. federal tax laws for certain international taxpayers
ⓘ
enforcement of U.S. federal tax laws for large business taxpayers ⓘ tax compliance of international taxpayers ⓘ tax compliance of large corporations ⓘ tax compliance of large partnerships ⓘ |
| sector | public sector ⓘ |
| subjectOf | U.S. Internal Revenue Service organizational structure ⓘ |
| typeOfTaxpayerCovered |
international taxpayers
ⓘ
large corporations ⓘ large partnerships ⓘ |
| uses |
international tax expertise
ⓘ
risk‑based audit selection methods ⓘ specialized industry knowledge ⓘ |
| worksWith |
United States Department of the Treasury
ⓘ
surface form:
U.S. Department of the Treasury
foreign tax authorities ⓘ other IRS operating divisions ⓘ |
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: Large Business and International Division Description of subject: The Large Business and International Division is the branch of the U.S. Internal Revenue Service responsible for tax compliance and enforcement for large corporations, partnerships, and international taxpayers.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
IRS Large Business and International Division