Triple

T3884923
Position Surface form Disambiguated ID Type / Status
Subject Subtitle A – Income Taxes E92916 entity
Predicate contains P35 FINISHED
Object Chapter 3 – Withholding of Tax on Nonresident Aliens and Foreign Corporations E340127 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: Chapter 3 – Withholding of Tax on Nonresident Aliens and Foreign Corporations | Statement: [Subtitle A – Income Taxes, contains, Chapter 3 – Withholding of Tax on Nonresident Aliens and Foreign Corporations]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Chapter 3 – Withholding of Tax on Nonresident Aliens and Foreign Corporations
Context triple: [Subtitle A – Income Taxes, contains, Chapter 3 – Withholding of Tax on Nonresident Aliens and Foreign Corporations]
  • A. United States – Tax Treatment for “Foreign Sales Corporations”
    United States – Tax Treatment for “Foreign Sales Corporations” is a landmark World Trade Organization dispute case concerning U.S. tax subsidies for export-related income that were found to constitute prohibited export subsidies under WTO rules.
  • B. 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.
  • C. Subchapter N chosen
    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.
  • D. Tax Court Rules of Practice and Procedure
    The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
  • E. 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.
  • 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_69aed9697de0819087c2559295ff3d12 completed March 9, 2026, 2:30 p.m.
NER Named-entity recognition batch_69aeec92cc548190b88b899299e5ccdc completed March 9, 2026, 3:51 p.m.
NED1 Entity disambiguation (via context triple) batch_69b5125bee048190ba7553797e9fd254 completed March 14, 2026, 7:46 a.m.
Created at: March 9, 2026, 3:20 p.m.