Triple

T13869442
Position Surface form Disambiguated ID Type / Status
Subject Subchapter K E333410 entity
Predicate primarySection P112183 FINISHED
Object IRC section 755
IRC section 755 is a U.S. tax code provision that governs how partnerships allocate basis adjustments among their assets following certain distributions or transfers of partnership interests.
 E1066330 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 755 | Statement: [Subchapter K, primarySection, IRC section 755]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IRC section 755
Context triple: [Subchapter K, primarySection, IRC section 755]
  • A. Section 25
    Section 25 is an English post-punk and electronic band associated with the Factory Records label, known for their experimental sound and cult following.
  • B. Rule 65
    Rule 65 is a provision of the U.S. Federal Rules of Civil Procedure that governs the issuance and terms of temporary restraining orders and preliminary and permanent injunctions in federal civil cases.
  • C. Rule 41
    Rule 41 is a provision of the U.S. Federal Rules of Civil Procedure that governs the voluntary and involuntary dismissal of civil actions in federal court.
  • D. Rule 41
    Rule 41 is a provision of the Federal Rules of Criminal Procedure that governs the issuance and execution of search and seizure warrants in federal criminal investigations.
  • E. Section 32
    Section 32 is a venture capital firm founded by investor and entrepreneur Bill Maris, known for backing innovative technology and life sciences companies.
  • 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 755
Triple: [Subchapter K, primarySection, IRC section 755]
Generated description
IRC section 755 is a U.S. tax code provision that governs how partnerships allocate basis adjustments among their assets following certain distributions or transfers of partnership interests.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: IRC section 755
Target entity description: IRC section 755 is a U.S. tax code provision that governs how partnerships allocate basis adjustments among their assets following certain distributions or transfers of partnership interests.
  • A. Section 25
    Section 25 is an English post-punk and electronic band associated with the Factory Records label, known for their experimental sound and cult following.
  • B. Rule 65
    Rule 65 is a provision of the U.S. Federal Rules of Civil Procedure that governs the issuance and terms of temporary restraining orders and preliminary and permanent injunctions in federal civil cases.
  • C. Rule 41
    Rule 41 is a provision of the U.S. Federal Rules of Civil Procedure that governs the voluntary and involuntary dismissal of civil actions in federal court.
  • D. Rule 41
    Rule 41 is a provision of the Federal Rules of Criminal Procedure that governs the issuance and execution of search and seizure warrants in federal criminal investigations.
  • E. Section 32
    Section 32 is a venture capital firm founded by investor and entrepreneur Bill Maris, known for backing innovative technology and life sciences companies.
  • 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.