Triple
T13869464
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Subchapter K |
E333410
|
entity |
| Predicate | relatedConcept |
P37
|
FINISHED |
| Object | Subchapter S |
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 | Statement: [Subchapter K, relatedConcept, Subchapter S]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Subchapter S Context triple: [Subchapter K, relatedConcept, Subchapter S]
-
A.
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.
-
B.
Subchapter C
Subchapter C is the section of the U.S. tax code that governs the federal income taxation of corporations and their shareholders, including rules on corporate formations, operations, distributions, and reorganizations.
-
C.
Subchapter N
Subchapter N is a section of the U.S. Internal Revenue Code that governs the taxation of nonresident aliens and foreign corporations on income connected with the United States.
-
D.
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.
-
E.
Subchapter M
Subchapter M is a section of the U.S. Internal Revenue Code that sets the tax rules and qualification requirements for regulated investment companies, including most mutual funds and ETFs.
- 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_69d81c5ced9c8190b0e9bcc6effe5959 |
completed | April 9, 2026, 9:38 p.m. |
| NER | Named-entity recognition | batch_69de05c530148190b11704300bbd5f9b |
completed | April 14, 2026, 9:15 a.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69f7c105da548190b908a54fec029236 |
completed | May 3, 2026, 9:41 p.m. |
Created at: April 9, 2026, 10:14 p.m.