Triple

T11809489

Position	Surface form	Disambiguated ID	Type / Status
Subject	Superfund excise taxes	`E280832`	entity
Predicate	legalBasis	`P125`	FINISHED
Object	Internal Revenue Code section 4671 Internal Revenue Code section 4671 is the federal tax provision that imposes excise taxes on certain chemicals and related substances to help fund environmental cleanup under the Superfund program.	`E947434`	NE FINISHED

How this triple was built (4 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 section 4671 | Statement: [Superfund excise taxes, legalBasis, Internal Revenue Code section 4671]

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Internal Revenue Code section 4671
Context triple: [Superfund excise taxes, legalBasis, Internal Revenue Code section 4671]

A. Internal Revenue Code Section 402(g)
Internal Revenue Code Section 402(g) is the U.S. tax law provision that sets the annual dollar limit on how much employees can defer from their compensation into tax-favored retirement plans such as 401(k) and 403(b) plans.
B. Internal Revenue Code section 24
Internal Revenue Code section 24 is the provision of U.S. federal tax law that establishes and governs the Child Tax Credit for eligible taxpayers with qualifying children.
C. Chapter 68 of the Internal Revenue Code
Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that governs additions to tax, penalties, and related sanctions for noncompliance with tax obligations.
D. Internal Revenue Code
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.
E. Subchapter N of the Internal Revenue Code
Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NEDg Description generation gpt-5.1

Instruction

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Input

Entity: Internal Revenue Code section 4671
Triple: [Superfund excise taxes, legalBasis, Internal Revenue Code section 4671]

Generated description

Internal Revenue Code section 4671 is the federal tax provision that imposes excise taxes on certain chemicals and related substances to help fund environmental cleanup under the Superfund program.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: Internal Revenue Code section 4671
Target entity description: Internal Revenue Code section 4671 is the federal tax provision that imposes excise taxes on certain chemicals and related substances to help fund environmental cleanup under the Superfund program.

A. Internal Revenue Code Section 402(g)
Internal Revenue Code Section 402(g) is the U.S. tax law provision that sets the annual dollar limit on how much employees can defer from their compensation into tax-favored retirement plans such as 401(k) and 403(b) plans.
B. Internal Revenue Code section 24
Internal Revenue Code section 24 is the provision of U.S. federal tax law that establishes and governs the Child Tax Credit for eligible taxpayers with qualifying children.
C. Chapter 68 of the Internal Revenue Code
Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that governs additions to tax, penalties, and related sanctions for noncompliance with tax obligations.
D. Internal Revenue Code
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.
E. Subchapter N of the Internal Revenue Code
Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
F. None of above. chosen

Provenance (5 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_69d6ab26aae88190b2489efcb2a24234`	completed	April 8, 2026, 7:23 p.m.
NER	Named-entity recognition	`batch_69d8a5ca50a081908a198b336d8c2b98`	completed	April 10, 2026, 7:24 a.m.
NED1	Entity disambiguation (via context triple)	`batch_69f13188b89c819095ba5d27de7ebbb2`	completed	April 28, 2026, 10:15 p.m.
NEDg	Description generation	`batch_69f141b1c50c819081a8055d951a49de`	completed	April 28, 2026, 11:24 p.m.
NED2	Entity disambiguation (via description)	`batch_69f14fcb63208190ad1185ad66314fa9`	completed	April 29, 2026, 12:24 a.m.

Created at: April 8, 2026, 9:42 p.m.