Triple

T3206426
Position Surface form Disambiguated ID Type / Status
Subject Subchapter L E67171 entity
Predicate relatedTo P37 FINISHED
Object Subchapter N
Subchapter N is a section of the U.S. Internal Revenue Code that governs the taxation of nonresident aliens and foreign corporations on income connected with the United States.
 E340127 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 N | Statement: [Subchapter L, relatedTo, Subchapter N]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Subchapter N
Context triple: [Subchapter L, relatedTo, Subchapter N]
  • A. 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.
  • B. 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.
  • C. 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.
  • D. 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.
  • E. 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.
  • 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 N
Triple: [Subchapter L, relatedTo, Subchapter N]
Generated description
Subchapter N is a section of the U.S. Internal Revenue Code that governs the taxation of nonresident aliens and foreign corporations on income connected with the United States.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: Subchapter N
Target entity description: Subchapter N is a section of the U.S. Internal Revenue Code that governs the taxation of nonresident aliens and foreign corporations on income connected with the United States.
  • A. 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.
  • B. 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.
  • C. 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.
  • D. 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.
  • E. 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.
  • 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_69ad8589bd988190afa7ed2bdffb7b33 completed March 8, 2026, 2:19 p.m.
NER Named-entity recognition batch_69adaa56c21c8190b6aa7c56cb15ad56 completed March 8, 2026, 4:56 p.m.
NED1 Entity disambiguation (via context triple) batch_69b27707577481909be867ffdb63d3b8 completed March 12, 2026, 8:19 a.m.
NEDg Description generation batch_69b27b390f10819099fdc25be0ca297b completed March 12, 2026, 8:37 a.m.
NED2 Entity disambiguation (via description) batch_69b27ba3262c8190ad3a0e5bea079422 completed March 12, 2026, 8:38 a.m.
Created at: March 8, 2026, 3:07 p.m.