typeOfTaxpayerCovered
P14845
predicate
Indicates the category or kind of taxpayer to which a particular rule, obligation, or provision applies.
All labels observed (3)
| Label | Occurrences |
|---|---|
| hasTaxpayer | 3 |
| typeOfTaxpayerCovered canonical | 3 |
| targetTaxpayerStatus | 1 |
Description generation (PDg)
The one-sentence description above was generated by prompting gpt-5.1 with the predicate name and this instruction.
Instruction
Given a predicate that represents a relationship or action between entities, generate a one-sentence description explaining its meaning. # Instructions Focus on describing the relationship, not the entities themselves. # Response Format Begin the description with \' Indicates...\'
Input
Predicate: typeOfTaxpayerCovered
Generated description
Indicates the category or kind of taxpayer to which a particular rule, obligation, or provision applies.
Sample triples (7)
| Subject | Object |
|---|---|
| Large Business and International Division | large corporations ⓘ |
| Large Business and International Division | large partnerships ⓘ |
| Large Business and International Division | international taxpayers ⓘ |
| Schedule A (Form 1040-NR) | nonresident alien not treated as resident for tax purposes via predicate surface "targetTaxpayerStatus" ⓘ |
| Internal Revenue Code section 4661 | manufacturer of taxable chemicals via predicate surface "hasTaxpayer" ⓘ |
| Internal Revenue Code section 4661 | producer of taxable chemicals via predicate surface "hasTaxpayer" ⓘ |
| Internal Revenue Code section 4661 | importer of taxable chemicals via predicate surface "hasTaxpayer" ⓘ |