Triple

T17005091

Position	Surface form	Disambiguated ID	Type / Status
Subject	Roth IRA	`E412548`	entity
Predicate	governedBy	`P46`	FINISHED
Object	Internal Revenue Code section 408A Internal Revenue Code section 408A is the U.S. tax law provision that establishes and sets the rules for Roth Individual Retirement Accounts, including their contribution, distribution, and tax treatment requirements.	`E1245432`	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: Internal Revenue Code section 408A | Statement: [Roth IRA, governedBy, Internal Revenue Code section 408A]

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Internal Revenue Code section 408A
Context triple: [Roth IRA, governedBy, Internal Revenue Code section 408A]

A. Internal Revenue Code section 6688
Internal Revenue Code section 6688 is a U.S. tax provision that imposes penalties for certain failures to file required information returns or comply with specified reporting obligations.
B. Internal Revenue Code section 6689
Internal Revenue Code section 6689 is a federal tax penalty provision that imposes sanctions for certain failures or misconduct related to tax compliance, as part of the civil penalties framework in Chapter 68.
C. 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.
D. Internal Revenue Code section 6671
Internal Revenue Code section 6671 is a federal tax provision that defines key terms and liability rules for the assessment and collection of certain civil tax penalties.
E. Internal Revenue Code section 6674
Internal Revenue Code section 6674 is a federal tax provision that imposes penalties on individuals who fraudulently claim withholding credits or assist others in doing so.
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: Internal Revenue Code section 408A
Triple: [Roth IRA, governedBy, Internal Revenue Code section 408A]

Generated description

Internal Revenue Code section 408A is the U.S. tax law provision that establishes and sets the rules for Roth Individual Retirement Accounts, including their contribution, distribution, and tax treatment requirements.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: Internal Revenue Code section 408A
Target entity description: Internal Revenue Code section 408A is the U.S. tax law provision that establishes and sets the rules for Roth Individual Retirement Accounts, including their contribution, distribution, and tax treatment requirements.

A. Internal Revenue Code section 6688
Internal Revenue Code section 6688 is a U.S. tax provision that imposes penalties for certain failures to file required information returns or comply with specified reporting obligations.
B. Internal Revenue Code section 6689
Internal Revenue Code section 6689 is a federal tax penalty provision that imposes sanctions for certain failures or misconduct related to tax compliance, as part of the civil penalties framework in Chapter 68.
C. 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.
D. Internal Revenue Code section 6671
Internal Revenue Code section 6671 is a federal tax provision that defines key terms and liability rules for the assessment and collection of certain civil tax penalties.
E. Section 6708 of the Internal Revenue Code
Section 6708 of the Internal Revenue Code is a U.S. tax provision that imposes monetary penalties on persons who fail to make certain required information or records available to the Internal Revenue Service upon request.
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_69d886cb581c8190ab05f4b429c9cd85`	completed	April 10, 2026, 5:12 a.m.
NER	Named-entity recognition	`batch_69e3d382400c819092ec0ca0de815888`	completed	April 18, 2026, 6:54 p.m.
NED1	Entity disambiguation (via context triple)	`batch_6a00dc2035848190bf299875d37c8ac7`	completed	May 10, 2026, 7:27 p.m.
NEDg	Description generation	`batch_6a0114d68c8481909111bfab22882bb2`	completed	May 10, 2026, 11:29 p.m.
NED2	Entity disambiguation (via description)	`batch_6a0118ba68408190b242154c40461f21`	completed	May 10, 2026, 11:46 p.m.

Created at: April 10, 2026, 5:32 a.m.