{"schema":"sb.node.v1","id":"sb:e/45eecf183ebf2747422bfed5","kind":"entity","label":{"text":"revenue ruling","locale":"en"},"identity":{"anchor":"label:en:revenue ruling","strength":"label"},"asOf":{"knowledgeCutoff":"2026-10-15T21:55:31.406490+00:00","snapshot":"deploy a770869106686dde6b625f65594d61875f81a906"},"lens":{"kind":"public"},"build":{"plane":"projected","builtFrom":["entity_graph.slim.json","entity_receipts (deploy asset)","event_graph.json","truth_records (deploy asset)","corroborated_record.json"],"rule":"node-projection.entity@v1"},"standing":{"evidence":{"supporting":38,"separatePublishers":30,"basis":"documents that mention the subject and the outlets that carried them; a mention is evidence the referent is in use, not evidence about any claim","receiptsOnTopic":{"state":"partial","share":0.184,"named":7,"of":38,"basis":"documents whose own title or summary lead names the subject, over every counted document that mentions it anywhere (the entity graph's measurement); receipts are drawn from the former only","blind":["only 18% of the 38 documents measured name the subject in their own text; the rest mention it in passing, so standing.evidence.supporting overstates coverage about it"]}},"admission":{"state":"canonical","kind":"cannot-measure","kindBasis":"graph-predates-admission-kinds","reason":"entity graph provenance 'curated'; the entity graph was built before it carried admission kinds","policy":"promotion (admission kind not carried)"},"disposition":{"state":"served","reason":"public record"},"validity":{"from":"2026-09-06","to":"2026-10-14","basis":"first and last day we saw it mentioned; not the subject's own lifetime"},"measurement":{"state":"partial","blind":["assertion coverage 0.026: about 97% of mentions carry no typed assertion"]}},"dimensions":{"domains":["federal_authority"],"activeDays":23,"assertions":{}},"up":[],"upNote":"An entity is a root: it is contained by nothing. Pan out by following R.","children":{"count":1,"byKind":{"observation":1},"items":[{"id":"sb:o/6b673ab433f814b8be68a5c1","kind":"observation","label":"IRS Treasury (Google News) · 2026-09-28 · Tax Treatment of ETF Security Transfers: An Analysis of Revenue Ruling 2026-20 and Notice 2026-62 - Current Federal Tax Developments","url":"https://www.currentfederaltaxdevelopments.com/blog/2026/9/28/tax-treatment-of-etf-security-transfers-an-analysis-of-revenue-ruling-2026-20-and-notice-2026-62"}],"cursor":null,"order":"newest first; we keep the 1 newest receipts for this entity whose own title or summary lead (the entity graph's test) names it. Its other observations are counted in standing.evidence.supporting but are not addressable in v1"},"relations":{"count":10,"byKind":{"co-mentioned":10},"items":[{"kind":"relation","label":"co-mentioned with irs (38 documents)","role":"co-mentioned","relationKind":"co-mentioned","members":2,"id":"sb:r/845a1b9ec4f66f8b3d504f3e"},{"kind":"relation","label":"co-mentioned with treasury (31 documents)","role":"co-mentioned","relationKind":"co-mentioned","members":2,"id":"sb:r/fbf006ade01a9702a85459da"},{"kind":"relation","label":"co-mentioned with congress (19 documents)","role":"co-mentioned","relationKind":"co-mentioned","members":2,"id":"sb:r/5e63aa1e1ab8368b31ef0b65"},{"kind":"relation","label":"co-mentioned with treasury department (16 documents)","role":"co-mentioned","relationKind":"co-mentioned","members":2,"id":"sb:r/686725f565c8c51e92962f66"},{"kind":"relation","label":"co-mentioned with etfs (13 documents)","role":"co-mentioned","relationKind":"co-mentioned","members":2,"id":"sb:r/e3a1a8f8b8ad9b72d516292a"},{"kind":"relation","label":"co-mentioned with internal revenue code (12 documents)","role":"co-mentioned","relationKind":"co-mentioned","members":2,"id":"sb:r/23714bebf33ffb14aacfa07c"},{"kind":"relation","label":"co-mentioned with bessent (9 documents)","role":"co-mentioned","relationKind":"co-mentioned","members":2,"id":"sb:r/b8a784b9b89f558bda3cb1d7"},{"kind":"relation","label":"co-mentioned with scott bessent (9 documents)","role":"co-mentioned","relationKind":"co-mentioned","members":2,"id":"sb:r/74784862227339e0337516a6"},{"kind":"relation","label":"co-mentioned with digital assets (8 documents)","role":"co-mentioned","relationKind":"co-mentioned","members":2,"id":"sb:r/96a36fe2c85b30182b543b21"},{"kind":"relation","label":"co-mentioned with wall street (8 documents)","role":"co-mentioned","relationKind":"co-mentioned","members":2,"id":"sb:r/bc9145349bf7515d30af1cb3"}],"cursor":null,"order":"situations first, then claims (the subject's own maintained record, then site-wide corroborated clusters; each label ends with its standing), then co-mentions by shared documents, descending. Co-mentions are the ten strongest the entity graph keeps per entity"},"edge":{"state":"continues"},"links":{"rest":"/api/v1/node/e/45eecf183ebf2747422bfed5","mcp":"traverse {\"id\":\"sb:e/45eecf183ebf2747422bfed5\"}","page":"/entity/revenue-ruling/"},"limits":{"levelsPerCall":1,"pageSize":10,"maxPageSize":50,"membersMax":50,"statement":"One level per call: depth is 1 and only 1, and there is no whole-graph dump. pageSize 1-50 (default 10); a page limit is a cursor, never an edge. Members are listed up to 50. At most 60 traverse calls a minute per caller (runaway-loop protection, not a meter). One knowledge cutoff is served: the deploy's."},"actions":[{"verb":"unfold","lit":true,"effect":"read","layer":"free-record","call":"traverse {\"id\":\"sb:e/45eecf183ebf2747422bfed5\",\"level\":\"children\"}"},{"verb":"fold","lit":true,"effect":"read","layer":"free-record","call":"traverse {\"id\":\"sb:e/45eecf183ebf2747422bfed5\"}"},{"verb":"panOut","lit":false,"effect":"read","layer":"free-record","reason":"An entity is a root: it is contained by nothing. Pan out by following R."},{"verb":"follow","lit":true,"effect":"read","layer":"free-record","call":"traverse {\"id\":\"sb:e/45eecf183ebf2747422bfed5\",\"level\":\"relations\"}"},{"verb":"receipts","lit":false,"effect":"read","layer":"free-record","reason":"receipts are the observations below this node; unfold to reach them"},{"verb":"edge","lit":true,"effect":"read","layer":"free-record","call":"traverse {\"id\":\"sb:e/45eecf183ebf2747422bfed5\"}"},{"verb":"asOf","lit":false,"effect":"read","layer":"free-record","reason":"v1 serves one knowledge cutoff, this deploy's; walking an earlier cutoff needs retained history, which v1 does not keep"},{"verb":"switchObserver","lit":false,"effect":"read","layer":"free-record","reason":"the public record is the same for every observer; traversal through a Watch's lens is not served in v1"},{"verb":"readOriginal","lit":false,"effect":"read","layer":"free-record","reason":"no translation is applied on this node; every label is the source's own text"},{"verb":"save","lit":false,"effect":"watch-declaration","layer":"watch","reason":"saving applies to a configured Watch; configure one around this node first (free), then save it"},{"verb":"deliver","lit":false,"effect":"watch-declaration","layer":"watch","reason":"delivery applies to a saved Watch"},{"verb":"format","lit":false,"effect":"watch-declaration","layer":"watch","reason":"output format applies to a saved Watch"},{"verb":"deltaR","lit":false,"effect":"read","layer":"watch","reason":"Delta R needs a saved Watch with a previous reading"},{"verb":"read","lit":false,"effect":"read","layer":"one-time-read","reason":"one-time Reads are not offered through this door; use ask"}]}