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

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"