Internal Revenue Code section 51
E986173
UNEXPLORED
Internal Revenue Code section 51 is the federal tax law provision that authorizes and defines the Work Opportunity Tax Credit, allowing employers to claim credits for hiring individuals from certain targeted groups.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Internal Revenue Code section 51 canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T12528337 — 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 section 51 Context triple: [Work Opportunity Tax Credit program (policy and guidance), statutoryAuthority, Internal Revenue Code section 51]
-
A.
Internal Revenue Code section 4611
Internal Revenue Code section 4611 is the federal tax provision that imposes excise taxes on certain chemicals and petroleum products to help fund environmental cleanup under the Superfund program.
-
B.
Internal Revenue Code section 4671
Internal Revenue Code section 4671 is the federal tax provision that imposes excise taxes on certain chemicals and related substances to help fund environmental cleanup under the Superfund program.
-
C.
Internal Revenue Code Section 402(g)
Internal Revenue Code Section 402(g) is the U.S. tax law provision that sets the annual dollar limit on how much employees can defer from their compensation into tax-favored retirement plans such as 401(k) and 403(b) plans.
-
D.
Internal Revenue Code section 24
Internal Revenue Code section 24 is the provision of U.S. federal tax law that establishes and governs the Child Tax Credit for eligible taxpayers with qualifying children.
-
E.
Internal Revenue 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.
- 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 section 51 Target entity description: Internal Revenue Code section 51 is the federal tax law provision that authorizes and defines the Work Opportunity Tax Credit, allowing employers to claim credits for hiring individuals from certain targeted groups.
-
A.
Internal Revenue Code section 4611
Internal Revenue Code section 4611 is the federal tax provision that imposes excise taxes on certain chemicals and petroleum products to help fund environmental cleanup under the Superfund program.
-
B.
Internal Revenue Code section 4671
Internal Revenue Code section 4671 is the federal tax provision that imposes excise taxes on certain chemicals and related substances to help fund environmental cleanup under the Superfund program.
-
C.
Internal Revenue Code Section 402(g)
Internal Revenue Code Section 402(g) is the U.S. tax law provision that sets the annual dollar limit on how much employees can defer from their compensation into tax-favored retirement plans such as 401(k) and 403(b) plans.
-
D.
Internal Revenue Code section 24
Internal Revenue Code section 24 is the provision of U.S. federal tax law that establishes and governs the Child Tax Credit for eligible taxpayers with qualifying children.
-
E.
Internal Revenue 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.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
Work Opportunity Tax Credit program (policy and guidance)
→
statutoryAuthority
→
Internal Revenue Code section 51
ⓘ