Triple

T13786444
Position Surface form Disambiguated ID Type / Status
Subject Form 2553 E331269 entity
Predicate governsUnder P12605 FINISHED
Object Subchapter S of the Internal Revenue Code E65833 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: Subchapter S of the Internal Revenue Code | Statement: [Form 2553, governsUnder, Subchapter S of the Internal Revenue Code]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Subchapter S of the Internal Revenue Code
Context triple: [Form 2553, governsUnder, Subchapter S of the Internal Revenue Code]
  • A. 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.
  • B. Subchapter S chosen
    Subchapter S is the section of U.S. tax law that governs S corporations, allowing certain closely held corporations to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes.
  • C. 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.
  • D. Subchapter B of Chapter 68 of the Internal Revenue Code
    Subchapter B of Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that sets out various assessable penalties, including those imposed on responsible persons for certain failures related to tax withholding and payment.
  • E. Subchapter K
    Subchapter K is the section of the U.S. Internal Revenue Code that governs the federal income tax treatment of partnerships and their partners.
  • 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_69d81c58feb08190a77bca8bf7d6d20f completed April 9, 2026, 9:38 p.m.
NER Named-entity recognition batch_69de0248db988190aa43c3723af25f90 completed April 14, 2026, 9 a.m.
NED1 Entity disambiguation (via context triple) batch_69f7b07d872c81908f912263d8f7c80d completed May 3, 2026, 8:30 p.m.
Created at: April 9, 2026, 10:11 p.m.