Triple

T3156316
Position Surface form Disambiguated ID Type / Status
Subject Subchapter C E65992 entity
Predicate distinguishedFrom P1612 FINISHED
Object 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.
 E333410 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: Subchapter K | Statement: [Subchapter C, distinguishedFrom, Subchapter K]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Subchapter K
Context triple: [Subchapter C, distinguishedFrom, Subchapter K]
  • A. Subchapter J
    Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
  • 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 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.
  • D. Subchapter L
    Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
  • E. Subchapter S
    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.
  • 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: Subchapter K
Triple: [Subchapter C, distinguishedFrom, Subchapter K]
Generated description
Subchapter K is the section of the U.S. Internal Revenue Code that governs the federal income tax treatment of partnerships and their partners.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: Subchapter K
Target entity description: Subchapter K is the section of the U.S. Internal Revenue Code that governs the federal income tax treatment of partnerships and their partners.
  • A. Subchapter J
    Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
  • 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 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.
  • D. Subchapter L
    Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
  • E. Subchapter S
    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.
  • 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_69ad85850c1481908a9e9c6242238de2 completed March 8, 2026, 2:19 p.m.
NER Named-entity recognition batch_69ada5eafa4c8190a65cc1312823144c completed March 8, 2026, 4:38 p.m.
NED1 Entity disambiguation (via context triple) batch_69b235c3554c8190a94040955391a020 completed March 12, 2026, 3:40 a.m.
NEDg Description generation batch_69b236e4efe08190ade7c1cc4b941639 completed March 12, 2026, 3:45 a.m.
NED2 Entity disambiguation (via description) batch_69b2375a75488190b3f2215c85d43f9c completed March 12, 2026, 3:47 a.m.
Created at: March 8, 2026, 3:05 p.m.