Triple
T21910186
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | United States federal tax system |
E541038
|
entity |
| Predicate | governedBy |
P46
|
FINISHED |
| Object |
Internal Revenue Code Section 61
Internal Revenue Code Section 61 is the foundational U.S. tax law provision that broadly defines gross income as all income from whatever source derived, making it central to determining what is taxable.
|
E1508259
|
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 Section 61 | Statement: [United States federal tax system, governedBy, Internal Revenue Code Section 61]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Internal Revenue Code Section 61 Context triple: [United States federal tax system, governedBy, Internal Revenue Code Section 61]
-
A.
Internal Revenue Code section 4611
Internal Revenue Code section 4611 is the federal tax provision that imposes excise taxes on certain chemicals and petroleum products to help fund environmental cleanup under the Superfund program.
-
B.
Internal Revenue Code section 6671
Internal Revenue Code section 6671 is a federal tax provision that defines key terms and liability rules for the assessment and collection of certain civil tax penalties.
-
C.
Internal Revenue Code section 4661
Internal Revenue Code section 4661 is the federal tax provision that imposes an excise tax on the manufacture, production, or importation of certain hazardous chemicals to help fund environmental cleanup efforts under the Superfund program.
-
D.
Internal Revenue Code section 51
Internal Revenue Code section 51 is the federal tax law provision that authorizes and defines the Work Opportunity Tax Credit, allowing employers to claim credits for hiring individuals from certain targeted groups.
-
E.
Internal Revenue Code section 6689
Internal Revenue Code section 6689 is a federal tax penalty provision that imposes sanctions for certain failures or misconduct related to tax compliance, as part of the civil penalties framework in Chapter 68.
- 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 Section 61 Triple: [United States federal tax system, governedBy, Internal Revenue Code Section 61]
Generated description
Internal Revenue Code Section 61 is the foundational U.S. tax law provision that broadly defines gross income as all income from whatever source derived, making it central to determining what is taxable.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Internal Revenue Code Section 61 Target entity description: Internal Revenue Code Section 61 is the foundational U.S. tax law provision that broadly defines gross income as all income from whatever source derived, making it central to determining what is taxable.
-
A.
Internal Revenue Code section 4611
Internal Revenue Code section 4611 is the federal tax provision that imposes excise taxes on certain chemicals and petroleum products to help fund environmental cleanup under the Superfund program.
-
B.
Internal Revenue Code section 6671
Internal Revenue Code section 6671 is a federal tax provision that defines key terms and liability rules for the assessment and collection of certain civil tax penalties.
-
C.
Internal Revenue Code section 4661
Internal Revenue Code section 4661 is the federal tax provision that imposes an excise tax on the manufacture, production, or importation of certain hazardous chemicals to help fund environmental cleanup efforts under the Superfund program.
-
D.
Internal Revenue Code section 51
Internal Revenue Code section 51 is the federal tax law provision that authorizes and defines the Work Opportunity Tax Credit, allowing employers to claim credits for hiring individuals from certain targeted groups.
-
E.
Internal Revenue Code section 6689
Internal Revenue Code section 6689 is a federal tax penalty provision that imposes sanctions for certain failures or misconduct related to tax compliance, as part of the civil penalties framework in Chapter 68.
- 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_69e0c47c4b9c8190a5586a75f5f36453 |
completed | April 16, 2026, 11:14 a.m. |
| NER | Named-entity recognition | batch_69f121d9796881909fc1454a7b61b8fe |
completed | April 28, 2026, 9:08 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_6a0a5a0d542c8190879307fd9228d2b6 |
completed | May 18, 2026, 12:15 a.m. |
| NEDg | Description generation | batch_6a0a5a8228a4819082857231202487e6 |
completed | May 18, 2026, 12:17 a.m. |
| NED2 | Entity disambiguation (via description) | batch_6a0a5af2b0188190b6221d1a2f94c5af |
completed | May 18, 2026, 12:18 a.m. |
Created at: April 16, 2026, 7:40 p.m.