Triple

T12528337
Position Surface form Disambiguated ID Type / Status
Subject Work Opportunity Tax Credit program (policy and guidance) E299494 entity
Predicate statutoryAuthority P9390 FINISHED
Object Internal Revenue Code section 51
Internal Revenue Code section 51 is the federal tax law provision that authorizes and defines the Work Opportunity Tax Credit, allowing employers to claim credits for hiring individuals from certain targeted groups.
E986173 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 51 | Statement: [Work Opportunity Tax Credit program (policy and guidance), statutoryAuthority, Internal Revenue Code section 51]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07
Target entity: Internal Revenue Code section 51
Context triple: [Work Opportunity Tax Credit program (policy and guidance), statutoryAuthority, Internal Revenue Code section 51]
  • A. Internal Revenue Code section 4611
    Internal Revenue Code section 4611 is the federal tax provision that imposes excise taxes on certain chemicals and petroleum products to help fund environmental cleanup under the Superfund program.
  • B. 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.
  • C. 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.
  • D. 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.
  • E. 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.
  • 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 51
Triple: [Work Opportunity Tax Credit program (policy and guidance), statutoryAuthority, Internal Revenue Code section 51]
Generated description
Internal Revenue Code section 51 is the federal tax law provision that authorizes and defines the Work Opportunity Tax Credit, allowing employers to claim credits for hiring individuals from certain targeted groups.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07
Target entity: Internal Revenue Code section 51
Target entity description: Internal Revenue Code section 51 is the federal tax law provision that authorizes and defines the Work Opportunity Tax Credit, allowing employers to claim credits for hiring individuals from certain targeted groups.
  • A. Internal Revenue Code section 4611
    Internal Revenue Code section 4611 is the federal tax provision that imposes excise taxes on certain chemicals and petroleum products to help fund environmental cleanup under the Superfund program.
  • B. 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.
  • C. 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.
  • D. 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.
  • E. 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.
  • 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_69d6ada5cdd48190860d9ce30aff69be completed April 8, 2026, 7:33 p.m.
NER Named-entity recognition batch_69d9545e90948190980bd4d64964a0f2 completed April 10, 2026, 7:49 p.m.
NED1 Entity disambiguation (via context triple) batch_69f64bc674e881908673e1f9103cc8be completed May 2, 2026, 7:08 p.m.
NEDg Description generation batch_69f64c7c5d04819094fcbee0a4b5cbb4 completed May 2, 2026, 7:11 p.m.
NED2 Entity disambiguation (via description) batch_69f64d653b988190b11d061f55ef7192 completed May 2, 2026, 7:15 p.m.
Created at: April 8, 2026, 9:57 p.m.