Triple
T9339668
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Foreign Account Tax Compliance Act |
E224731
|
entity |
| Predicate | codifiedIn |
P775
|
FINISHED |
| Object | Internal Revenue Code sections 1471 through 1474 |
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 sections 1471 through 1474 | Statement: [Foreign Account Tax Compliance Act, codifiedIn, Internal Revenue Code sections 1471 through 1474]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Internal Revenue Code sections 1471 through 1474 Context triple: [Foreign Account Tax Compliance Act, codifiedIn, Internal Revenue Code sections 1471 through 1474]
-
A.
Foreign Account Tax Compliance Act
The Foreign Account Tax Compliance Act is a U.S. law designed to combat offshore tax evasion by requiring foreign financial institutions and certain U.S. taxpayers to report information about financial accounts held outside the United States.
-
B.
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.
-
C.
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.
-
D.
26 U.S.C. § 6672
26 U.S.C. § 6672 is a federal tax law provision that imposes personal liability and penalties on individuals responsible for willfully failing to collect, account for, or pay over certain employment and other trust fund taxes.
-
E.
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.
- 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.