Triple
T1445325
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Oil Spill Liability Trust Fund |
E31163
|
entity |
| Predicate | legalBasis |
P125
|
FINISHED |
| Object | Internal Revenue Code |
E2192
|
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: Internal Revenue Code | Statement: [Oil Spill Liability Trust Fund, legalBasis, Internal Revenue Code]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Internal Revenue Code Context triple: [Oil Spill Liability Trust Fund, legalBasis, Internal Revenue Code]
-
A.
Internal Revenue Code
chosen
The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
-
B.
Revenue Act of 1935
The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
-
C.
Revenue Act of 1934
The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
-
D.
Internal Revenue Service
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
-
E.
Tax Court Rules of Practice and Procedure
The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
- 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_69a4991633388190a4d61b5a98aa407a |
completed | March 1, 2026, 7:52 p.m. |
| NER | Named-entity recognition | batch_69a4c55714588190a95b4f677c21cbaa |
completed | March 1, 2026, 11:01 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69ad08c046b08190a448ba2549dc5e00 |
completed | March 8, 2026, 5:27 a.m. |
Created at: March 1, 2026, 8 p.m.