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SARA

Statutory reasoning benchmark built on the US Internal Revenue Code.

What it does

A dataset for statutory reasoning: simplified sections of the US Internal Revenue Code paired with cases asking whether a section applies or how much tax is owed, plus a Prolog program that solves every case. Published as a paper, with data and code at nlp.jhu.edu/law, for language-understanding research. Simplified statutes mean answers differ from the current code; no licence is stated.

Where it fits on the map

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Of the same kind, for a shared jurisdiction or tax area. Not a ranking.

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