Triple
T12654974
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Helvering v. Gregory |
E302256
|
entity |
| Predicate | taxObjective |
P106023
|
FINISHED |
| Object | to obtain capital gains treatment instead of ordinary income or dividend treatment |
—
|
LITERAL 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: to obtain capital gains treatment instead of ordinary income or dividend treatment | Statement: [Helvering v. Gregory, taxObjective, to obtain capital gains treatment instead of ordinary income or dividend treatment]
PD
Predicate disambiguation
gpt-5-mini-2025-08-07
Target predicate: taxObjective Context triple: [Helvering v. Gregory, taxObjective, to obtain capital gains treatment instead of ordinary income or dividend treatment]
-
A.
taxType
Indicates the specific category or classification of tax that applies to an entity, transaction, or amount.
-
B.
taxOn
Indicates that one entity imposes or applies a tax on another entity or item.
-
C.
taxFunction
Indicates the rule or calculation method used to determine the amount of tax applied to a given input (such as income, price, or transaction).
-
D.
taxCase
Indicates a legal case or proceeding whose primary subject is taxation or tax-related disputes between parties.
-
E.
taxPoint
Indicates the specific time or event at which a tax obligation is considered to arise or become chargeable for a transaction or activity.
- F. None of above. chosen
Provenance (4 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_69d7bded71a88190bb76e2413af9ea66 |
completed | April 9, 2026, 2:55 p.m. |
| NER | Named-entity recognition | batch_69d9617b07ec8190b714f04ae6654060 |
completed | April 10, 2026, 8:45 p.m. |
| PD | Predicate disambiguation | batch_69d960b78ce8819091f15dd5013e6da5 |
completed | April 10, 2026, 8:42 p.m. |
| PDg | Predicate description generation | batch_69d96179c7648190a05a13991d62bebb |
completed | April 10, 2026, 8:45 p.m. |
Created at: April 9, 2026, 5:18 p.m.