Subtitle C – Employment Taxes
E93813
Subtitle C – Employment Taxes is the portion of the U.S. Internal Revenue Code that governs federal employment-related taxes, including Social Security, Medicare, and federal income tax withholding obligations.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Subtitle C – Employment Taxes canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T787950 — 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: Subtitle C – Employment Taxes Context triple: [Title 26 of the United States Code, contains, Subtitle C – Employment Taxes]
-
A.
Subtitle A – Income Taxes
Subtitle A – Income Taxes is the portion of the U.S. Internal Revenue Code that sets out the primary federal income tax laws for individuals, corporations, and other taxpayers.
-
B.
Subtitle B – Estate and Gift Taxes
Subtitle B – Estate and Gift Taxes is the portion of U.S. federal tax law that governs the taxation of transfers of wealth at death and by gift during life.
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C.
Subtitle D – Miscellaneous Excise Taxes
Subtitle D – Miscellaneous Excise Taxes is a portion of the U.S. Internal Revenue Code that imposes various specialized federal excise taxes on specific goods, services, and activities not covered by other excise tax subtitles.
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D.
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.
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E.
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.
- 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: Subtitle C – Employment Taxes Target entity description: Subtitle C – Employment Taxes is the portion of the U.S. Internal Revenue Code that governs federal employment-related taxes, including Social Security, Medicare, and federal income tax withholding obligations.
-
A.
Subtitle A – Income Taxes
Subtitle A – Income Taxes is the portion of the U.S. Internal Revenue Code that sets out the primary federal income tax laws for individuals, corporations, and other taxpayers.
-
B.
Subtitle B – Estate and Gift Taxes
Subtitle B – Estate and Gift Taxes is the portion of U.S. federal tax law that governs the taxation of transfers of wealth at death and by gift during life.
-
C.
Subtitle D – Miscellaneous Excise Taxes
Subtitle D – Miscellaneous Excise Taxes is a portion of the U.S. Internal Revenue Code that imposes various specialized federal excise taxes on specific goods, services, and activities not covered by other excise tax subtitles.
-
D.
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.
-
E.
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.
- F. None of above. chosen
Statements (40)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax law
ⓘ
subtitle of the Internal Revenue Code ⓘ |
| appliesTo |
employees
ⓘ
employers ⓘ withholding agents ⓘ |
| contains |
Federal Insurance Contributions Act provisions
ⓘ
Federal Unemployment Tax Act ⓘ
surface form:
Federal Unemployment Tax Act provisions
collection of income tax at source on wages provisions ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| defines |
employee for employment tax purposes
ⓘ
employer for employment tax purposes ⓘ employment for employment tax purposes ⓘ wages for employment tax purposes ⓘ |
| enforcedBy | Internal Revenue Service ⓘ |
| governs |
Medicare employment taxes
ⓘ
Social Security employment taxes ⓘ federal employment taxes ⓘ federal income tax withholding on wages ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| language | English ⓘ |
| legalBasisFor |
employee payroll tax withholding
ⓘ
employer payroll tax obligations ⓘ |
| objective |
funding of Medicare programs
ⓘ
funding of Social Security programs ⓘ funding of federal unemployment compensation system ⓘ |
| partOf | Internal Revenue Code ⓘ |
| regulates |
assessment of employment taxes
ⓘ
collection of employment taxes ⓘ deposit of employment taxes ⓘ reporting of employment taxes ⓘ withholding of FICA taxes ⓘ withholding of income tax from wages ⓘ |
| relatedTo |
Subtitle A – Income Taxes
ⓘ
Subtitle F – Procedure and Administration ⓘ |
| sourceOf |
penalties for failure to deposit employment taxes
ⓘ
penalties for failure to file employment tax returns ⓘ penalties for failure to withhold employment taxes ⓘ |
| usedBy |
employers for compliance with payroll tax rules
ⓘ
payroll departments ⓘ tax practitioners ⓘ |
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: Subtitle C – Employment Taxes Description of subject: Subtitle C – Employment Taxes is the portion of the U.S. Internal Revenue Code that governs federal employment-related taxes, including Social Security, Medicare, and federal income tax withholding obligations.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.