create_initial_taxonomies()

function create_initial_taxonomies() {
	global $wp_rewrite;

	if ( ! did_action( 'init' ) ) {
		$rewrite = array( 'category' => false, 'post_tag' => false, 'post_format' => false );
	} else {

		/**
		 * Filters the post formats rewrite base.
		 *
		 * @since WP-3.1.0
		 *
		 * @param string $context Context of the rewrite base. Default 'type'.
		 */
		$post_format_base = apply_filters( 'post_format_rewrite_base', 'type' );
		$rewrite = array(
			'category' => array(
				'hierarchical' => true,
				'slug' => get_option('category_base') ? get_option('category_base') : 'category',
				'with_front' => ! get_option('category_base') || $wp_rewrite->using_index_permalinks(),
				'ep_mask' => EP_CATEGORIES,
			),
			'post_tag' => array(
				'hierarchical' => false,
				'slug' => get_option('tag_base') ? get_option('tag_base') : 'tag',
				'with_front' => ! get_option('tag_base') || $wp_rewrite->using_index_permalinks(),
				'ep_mask' => EP_TAGS,
			),
			'post_format' => $post_format_base ? array( 'slug' => $post_format_base ) : false,
		);
	}

	register_taxonomy( 'category', 'post', array(
		'hierarchical' => true,
		'query_var' => 'category_name',
		'rewrite' => $rewrite['category'],
		'public' => true,
		'show_ui' => true,
		'show_admin_column' => true,
		'_builtin' => true,
		'capabilities' => array(
			'manage_terms' => 'manage_categories',
			'edit_terms'   => 'edit_categories',
			'delete_terms' => 'delete_categories',
			'assign_terms' => 'assign_categories',
		),
		'show_in_rest' => true,
		'rest_base' => 'categories',
		'rest_controller_class' => 'WP_REST_Terms_Controller',
	) );

	register_taxonomy( 'post_tag', 'post', array(
	 	'hierarchical' => false,
		'query_var' => 'tag',
		'rewrite' => $rewrite['post_tag'],
		'public' => true,
		'show_ui' => true,
		'show_admin_column' => true,
		'_builtin' => true,
		'capabilities' => array(
			'manage_terms' => 'manage_post_tags',
			'edit_terms'   => 'edit_post_tags',
			'delete_terms' => 'delete_post_tags',
			'assign_terms' => 'assign_post_tags',
		),
		'show_in_rest' => true,
		'rest_base' => 'tags',
		'rest_controller_class' => 'WP_REST_Terms_Controller',
	) );

	register_taxonomy( 'nav_menu', 'nav_menu_item', array(
		'public' => false,
		'hierarchical' => false,
		'labels' => array(
			'name' => __( 'Navigation Menus' ),
			'singular_name' => __( 'Navigation Menu' ),
		),
		'query_var' => false,
		'rewrite' => false,
		'show_ui' => false,
		'_builtin' => true,
		'show_in_nav_menus' => false,
	) );

	register_taxonomy( 'link_category', 'link', array(
		'hierarchical' => false,
		'labels' => array(
			'name' => __( 'Link Categories' ),
			'singular_name' => __( 'Link Category' ),
			'search_items' => __( 'Search Link Categories' ),
			'popular_items' => null,
			'all_items' => __( 'All Link Categories' ),
			'edit_item' => __( 'Edit Link Category' ),
			'update_item' => __( 'Update Link Category' ),
			'add_new_item' => __( 'Add New Link Category' ),
			'new_item_name' => __( 'New Link Category Name' ),
			'separate_items_with_commas' => null,
			'add_or_remove_items' => null,
			'choose_from_most_used' => null,
			'back_to_items' => __( '← Back to Link Categories' ),
		),
		'capabilities' => array(
			'manage_terms' => 'manage_links',
			'edit_terms'   => 'manage_links',
			'delete_terms' => 'manage_links',
			'assign_terms' => 'manage_links',
		),
		'query_var' => false,
		'rewrite' => false,
		'public' => false,
		'show_ui' => true,
		'_builtin' => true,
	) );

	register_taxonomy( 'post_format', 'post', array(
		'public' => true,
		'hierarchical' => false,
		'labels' => array(
			'name' => _x( 'Format', 'post format' ),
			'singular_name' => _x( 'Format', 'post format' ),
		),
		'query_var' => true,
		'rewrite' => $rewrite['post_format'],
		'show_ui' => false,
		'_builtin' => true,
		'show_in_nav_menus' => current_theme_supports( 'post-formats' ),
	) );
}