Triple

T20039399
Position Surface form Disambiguated ID Type / Status
Subject Bob Jones University v. United States E497369 entity
Predicate involvesStatute P8819 FINISHED
Object Internal Revenue Code § 501(c)(3) — 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 § 501(c)(3) | Statement: [Bob Jones University v. United States, involvesStatute, Internal Revenue Code § 501(c)(3)]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Internal Revenue Code § 501(c)(3)
Context triple: [Bob Jones University v. United States, involvesStatute, Internal Revenue Code § 501(c)(3)]
  • A. 501(c)(3) chosen
    501(c)(3) is a U.S. federal tax-exempt designation for nonprofit organizations organized and operated exclusively for charitable, religious, educational, scientific, or similar purposes.
  • B. Internal Revenue Code section 51
    Internal Revenue Code section 51 is the federal tax law provision that authorizes and defines the Work Opportunity Tax Credit, allowing employers to claim credits for hiring individuals from certain targeted groups.
  • C. Internal Revenue Code section 7803(c)(2)(B)(ii)
    Internal Revenue Code section 7803(c)(2)(B)(ii) is a statutory provision that outlines specific reporting duties and requirements for the National Taxpayer Advocate’s Annual Report to Congress.
  • D. Section 6673 of the Internal Revenue Code
    Section 6673 of the Internal Revenue Code is a federal tax provision that authorizes U.S. Tax Court penalties against taxpayers and their representatives for frivolous or groundless litigation and for proceedings instituted primarily for delay.
  • E. Internal Revenue Code Section 402(g)
    Internal Revenue Code Section 402(g) is the U.S. tax law provision that sets the annual dollar limit on how much employees can defer from their compensation into tax-favored retirement plans such as 401(k) and 403(b) plans.
  • 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_69da627278c88190babe4297a9df1236 completed April 11, 2026, 3:02 p.m.
NER Named-entity recognition batch_69e662e9e99c81909b7d50eac893c414 completed April 20, 2026, 5:31 p.m.
Created at: April 11, 2026, 3:36 p.m.