Triple
T18280006
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | U.S. Individual Retirement Accounts |
E437839
|
entity |
| Predicate | governedBy |
P46
|
FINISHED |
| Object | Internal Revenue Code Section 408A |
—
|
NE NERFINISHED |
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 Section 408A | Statement: [U.S. Individual Retirement Accounts, 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: [U.S. Individual Retirement Accounts, governedBy, Internal Revenue Code Section 408A]
-
A.
Internal Revenue Code section 408A
chosen
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.
-
B.
Internal Revenue Code Section 408
Internal Revenue Code Section 408 is the U.S. tax law provision that defines and regulates Individual Retirement Accounts (IRAs), including their structure, contribution rules, and tax treatment.
-
C.
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.
-
D.
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.
-
E.
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.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (2 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_69d8b914530c8190b4474d862a2b2a1b |
completed | April 10, 2026, 8:47 a.m. |
| NER | Named-entity recognition | batch_69e50055d2b88190a10199771f64c4b9 |
completed | April 19, 2026, 4:18 p.m. |
Created at: April 10, 2026, 10:34 a.m.