Triple
T9339644
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Foreign Account Tax Compliance Act |
E224731
|
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: [Foreign Account Tax Compliance Act, legalBasis, Internal Revenue Code]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Internal Revenue Code Context triple: [Foreign Account Tax Compliance Act, 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.
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.
-
C.
Chapter 68 of the Internal Revenue Code
Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that governs additions to tax, penalties, and related sanctions for noncompliance with tax obligations.
-
D.
Income Tax Act
The Income Tax Act is the primary Canadian federal law that sets out the rules for calculating, reporting, and paying income tax for individuals and businesses.
-
E.
Subchapter N of the Internal Revenue Code
Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
- 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_69ca84286fcc81909f6e7fd7a7e862a2 |
completed | March 30, 2026, 2:09 p.m. |
| NER | Named-entity recognition | batch_69cd4bace8488190a18c54e03be8410c |
completed | April 1, 2026, 4:45 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69d0e3ed7ffc819090f3706a8be4cbfa |
completed | April 4, 2026, 10:11 a.m. |
Created at: March 30, 2026, 7:40 p.m.