effectOnTaxes
P39307
predicate
Indicates how one entity or action changes, influences, or determines the amount, structure, or treatment of taxes for another entity or situation.
All labels observed (18)
| Label | Occurrences |
|---|---|
| affectedTaxType | 6 |
| effectOnIndividualIncomeTax | 2 |
| effectOnTaxStructure | 2 |
| effectOnTaxes canonical | 2 |
| effectOnTaxingBodies | 2 |
| increasedTaxOn | 2 |
| taxClassificationEffect | 2 |
| taxConsequence | 2 |
| taxIncidence | 2 |
| appliesToTax | 1 |
| changesItemizedDeductions | 1 |
| effectOnAMT | 1 |
| effectOnBusinessTaxation | 1 |
| effectOnFederalRevenue | 1 |
| effectOnTax | 1 |
| effectOnTaxpayer | 1 |
| limitsStateAndLocalTaxDeduction | 1 |
| usedTaxStrategy | 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: effectOnTaxes
Generated description
Indicates how one entity or action changes, influences, or determines the amount, structure, or treatment of taxes for another entity or situation.
Sample triples (31)
| Subject | Object |
|---|---|
| Earned Income Tax Credit | reduces federal income tax liability ⓘ |
| Earned Income Tax Credit | can generate tax refund ⓘ |
| Tax Cuts and Jobs Act of 2017 | yes via predicate surface "changesItemizedDeductions" ⓘ |
| Tax Cuts and Jobs Act of 2017 | yes via predicate surface "limitsStateAndLocalTaxDeduction" ⓘ |
|
Tax Allocation District (TAD)
surface form:
Tax Allocation District
|
base year tax revenues continue to flow to taxing jurisdictions via predicate surface "effectOnTaxingBodies" ⓘ |
|
Tax Allocation District (TAD)
surface form:
Tax Allocation District
|
incremental revenues are diverted to the TAD fund via predicate surface "effectOnTaxingBodies" ⓘ |
| Mellon tax cuts of the 1920s | federal individual income tax via predicate surface "affectedTaxType" ⓘ |
| Mellon tax cuts of the 1920s | federal estate tax via predicate surface "affectedTaxType" ⓘ |
| Mellon tax cuts of the 1920s | reduced progressivity of income tax via predicate surface "effectOnTaxStructure" ⓘ |
| Mellon tax cuts of the 1920s | narrowed tax base at the top via predicate surface "effectOnTaxStructure" ⓘ |
| Children's Health Insurance Program Reauthorization Act of 2009 | cigarettes via predicate surface "increasedTaxOn" ⓘ |
| Children's Health Insurance Program Reauthorization Act of 2009 | other tobacco products via predicate surface "increasedTaxOn" ⓘ |
| Manufacturers’ Sales Tax (Canada) | business sector via predicate surface "taxIncidence" ⓘ |
| Provincial Sales Tax (PST) | final consumer via predicate surface "taxIncidence" ⓘ |
| Child Tax Credit | reduces tax liability dollar-for-dollar up to credit amount via predicate surface "effectOnTax" ⓘ |
| Blair v. Commissioner | permits shifting of income tax liability when a genuine beneficial interest in a trust is transferred via predicate surface "effectOnTaxpayer" ⓘ |
| Blair v. Commissioner | U.S. federal income tax via predicate surface "appliesToTax" ⓘ |
| Clifford trust doctrine | trust income taxed to grantor via predicate surface "taxConsequence" ⓘ |
| Clifford trust doctrine | grantor treated as owner of trust corpus for income tax purposes via predicate surface "taxConsequence" ⓘ |
| Public Law 97-34 | reduced projected federal tax revenues via predicate surface "effectOnFederalRevenue" ⓘ |
| Form 2553 |
Subchapter S
via predicate surface "taxClassificationEffect"
ⓘ
surface form:
S corporation
|
| Form 2553 | pass-through taxation for federal income tax purposes via predicate surface "taxClassificationEffect" ⓘ |
| Blairmore Holdings | non-resident status for UK tax purposes via predicate surface "usedTaxStrategy" ⓘ |
| American Taxpayer Relief Act of 2012 | permanently indexes AMT exemption for inflation via predicate surface "effectOnAMT" ⓘ |
| 97-34 | reduced marginal tax rates via predicate surface "effectOnIndividualIncomeTax" ⓘ |
| 97-34 | phased in across-the-board tax cuts via predicate surface "effectOnIndividualIncomeTax" ⓘ |
| 97-34 | introduced accelerated cost recovery system via predicate surface "effectOnBusinessTaxation" ⓘ |
| Taxpayer Relief Act of 1997 | individual income tax via predicate surface "affectedTaxType" ⓘ |
| Taxpayer Relief Act of 1997 | capital gains tax via predicate surface "affectedTaxType" ⓘ |
| Taxpayer Relief Act of 1997 | estate tax via predicate surface "affectedTaxType" ⓘ |
| Taxpayer Relief Act of 1997 | corporate income tax via predicate surface "affectedTaxType" ⓘ |