Triple

T12399170
Position Surface form Disambiguated ID Type / Status
Subject Commissioner v. Glenshaw Glass Co. E296201 entity
Predicate interpretsStatute P2241 FINISHED
Object Internal Revenue Code of 1939
The Internal Revenue Code of 1939 was the comprehensive federal tax statute that organized and governed U.S. income, estate, and gift taxation prior to its replacement by the Internal Revenue Code of 1954.
 E982174 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: Internal Revenue Code of 1939 | Statement: [Commissioner v. Glenshaw Glass Co., interpretsStatute, Internal Revenue Code of 1939]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Internal Revenue Code of 1939
Context triple: [Commissioner v. Glenshaw Glass Co., interpretsStatute, Internal Revenue Code of 1939]
  • A. Revenue Act of 1938
    The Revenue Act of 1938 was a U.S. federal tax law that revised income and corporate tax structures in the late New Deal era, aiming to increase federal revenues and address perceived inequities in the tax system.
  • B. Revenue Act of 1935
    The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
  • C. Revenue Act of 1934
    The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
  • D. Revenue Act of 1932
    The Revenue Act of 1932 was a U.S. federal law enacted during the Great Depression that sharply increased taxes to address mounting budget deficits and stabilize government finances.
  • E. Revenue Act of 1928
    The Revenue Act of 1928 was a U.S. federal tax law that significantly revised income tax provisions and became a key subject of judicial interpretation in landmark tax avoidance cases.
  • 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: Internal Revenue Code of 1939
Triple: [Commissioner v. Glenshaw Glass Co., interpretsStatute, Internal Revenue Code of 1939]
Generated description
The Internal Revenue Code of 1939 was the comprehensive federal tax statute that organized and governed U.S. income, estate, and gift taxation prior to its replacement by the Internal Revenue Code of 1954.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: Internal Revenue Code of 1939
Target entity description: The Internal Revenue Code of 1939 was the comprehensive federal tax statute that organized and governed U.S. income, estate, and gift taxation prior to its replacement by the Internal Revenue Code of 1954.
  • A. Revenue Act of 1938
    The Revenue Act of 1938 was a U.S. federal tax law that revised income and corporate tax structures in the late New Deal era, aiming to increase federal revenues and address perceived inequities in the tax system.
  • B. Revenue Act of 1935
    The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
  • C. Revenue Act of 1934
    The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
  • D. Revenue Act of 1932
    The Revenue Act of 1932 was a U.S. federal law enacted during the Great Depression that sharply increased taxes to address mounting budget deficits and stabilize government finances.
  • E. Revenue Act of 1928
    The Revenue Act of 1928 was a U.S. federal tax law that significantly revised income tax provisions and became a key subject of judicial interpretation in landmark tax avoidance cases.
  • 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_69d6ad9f464c81909db36d7e96e34b9e completed April 8, 2026, 7:33 p.m.
NER Named-entity recognition batch_69d93fd448f08190af425a569d7ed158 completed April 10, 2026, 6:22 p.m.
NED1 Entity disambiguation (via context triple) batch_69f63482af8c8190b277b36371979f5e completed May 2, 2026, 5:29 p.m.
NEDg Description generation batch_69f636cf7d808190bf3c1c84bdaf414e completed May 2, 2026, 5:39 p.m.
NED2 Entity disambiguation (via description) batch_69f638050d2481909d25d5d718353cd5 completed May 2, 2026, 5:44 p.m.
Created at: April 8, 2026, 9:54 p.m.