Triple

T13869432
Position Surface form Disambiguated ID Type / Status
Subject Subchapter K E333410 entity
Predicate primarySection P112183 FINISHED
Object IRC section 704
IRC section 704 is a key U.S. tax code provision governing how partners’ distributive shares of partnership income, gain, loss, deduction, and credit are allocated and recognized for tax purposes.
 E1066329 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: IRC section 704 | Statement: [Subchapter K, primarySection, IRC section 704]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IRC section 704
Context triple: [Subchapter K, primarySection, IRC section 704]
  • A. 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.
  • B. 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.
  • C. 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.
  • D. 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.
  • E. Internal Revenue Code section 4612
    Internal Revenue Code section 4612 is a U.S. tax provision that defines and governs the application of excise taxes related to environmental “Superfund” programs, including the types of chemicals and petroleum products subject to these 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: IRC section 704
Triple: [Subchapter K, primarySection, IRC section 704]
Generated description
IRC section 704 is a key U.S. tax code provision governing how partners’ distributive shares of partnership income, gain, loss, deduction, and credit are allocated and recognized for tax purposes.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: IRC section 704
Target entity description: IRC section 704 is a key U.S. tax code provision governing how partners’ distributive shares of partnership income, gain, loss, deduction, and credit are allocated and recognized for tax purposes.
  • A. 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.
  • B. 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.
  • C. 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.
  • D. 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.
  • E. Internal Revenue Code section 4612
    Internal Revenue Code section 4612 is a U.S. tax provision that defines and governs the application of excise taxes related to environmental “Superfund” programs, including the types of chemicals and petroleum products subject to these 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_69d81c5ced9c8190b0e9bcc6effe5959 completed April 9, 2026, 9:38 p.m.
NER Named-entity recognition batch_69de2aa428ac819084e7c4b244d15f20 completed April 14, 2026, 11:53 a.m.
NED1 Entity disambiguation (via context triple) batch_69f7c105da548190b908a54fec029236 completed May 3, 2026, 9:41 p.m.
NEDg Description generation batch_69f7c1e7efd88190ac07472647da69e7 completed May 3, 2026, 9:45 p.m.
NED2 Entity disambiguation (via description) batch_69f7c3396f7c8190987079bf24ac8695 completed May 3, 2026, 9:50 p.m.
Created at: April 9, 2026, 10:14 p.m.