Triple
T10662360
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Cases and Materials on Federal Taxation |
E251256
|
entity |
| Predicate | focusesOn |
P31
|
FINISHED |
| Object | Internal Revenue Code of 1986 and predecessors |
E2192
|
NE FINISHED |
How this triple was built (2 steps)
Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.
NER
Named-entity recognition
gpt-5-mini
Instruction
Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).
Input
Phrase: Internal Revenue Code of 1986 and predecessors | Statement: [Cases and Materials on Federal Taxation, focusesOn, Internal Revenue Code of 1986 and predecessors]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Internal Revenue Code of 1986 and predecessors Context triple: [Cases and Materials on Federal Taxation, focusesOn, Internal Revenue Code of 1986 and predecessors]
-
A.
Internal Revenue Code
chosen
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.
-
B.
Revenue Act of 1971
The Revenue Act of 1971 was a U.S. federal law that adjusted income tax rates and extended various tax incentives as part of early-1970s fiscal policy.
-
C.
Revenue Act of 1962
The Revenue Act of 1962 was a U.S. federal tax law that introduced investment tax credits and other measures aimed at stimulating economic growth and encouraging business investment during the Kennedy administration.
-
D.
Tax Court Rules of Practice and Procedure
The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
-
E.
Tax Reform Act of 1986
The Tax Reform Act of 1986 was a landmark U.S. federal law that overhauled the tax code by lowering rates, broadening the tax base, and eliminating many deductions and shelters.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (3 batches)
The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.
| Step | Stage | Batch ID | Status | When |
|---|---|---|---|---|
| creating | Elicitation | batch_69d6aa5b0d2881909584b20efc5877f0 |
completed | April 8, 2026, 7:19 p.m. |
| NER | Named-entity recognition | batch_69d6e018d1e881909b8e62682104e842 |
completed | April 8, 2026, 11:09 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69d97a8cabc88190b430cb08ed0fc515 |
completed | April 10, 2026, 10:32 p.m. |
Created at: April 8, 2026, 9:08 p.m.