Abimael MartellandClaude Opus 4.7
59b17f372a
* tables: lift detection on shaded-header + alt-row tables (#wired-grids) Production telemetry on `wired_high_confidence`-classified table regions showed `detect_vector_grid_in_region_mem` returning a usable grid only ~27% of the time, with the rest falling through to GLM-OCR. Three surgical fixes target the dominant production shapes: * Path-fill cell backgrounds: when the page has no `re` rects but draws cell backgrounds via `m`/`l`/`h`/`f*` sequences, prefer the fill-derived rects over the few section-level `W*` clip paths that previously won the priority gate. Activated when fill rects outnumber clip rects ≥3×. * Dedup-induced cluster splits: page-background rects could pose as containers in the sub-rect dedup and evict a slightly smaller table-frame rect, breaking adjacency between column-cell groups so each column became its own cluster. Origin-anchored containers are now disqualified from sub-rect dedup. A separate exact-duplicate pass collapses the cell-padding/text-bg/cell-border triple emissions some PDFs produce, preserving original order to avoid reshuffling table output on multi-table pages. * Prose-words rejection: the `cell-rect` fallback's whole-grid prose threshold also rejected real tables that include a description column. Now relaxed when content is well-distributed (≥75% of cols filled), while keeping the original strictness for prose-in-a-frame layouts. Two regression fixtures from the opendataloader-bench corpus, covering the dominant production failure categories: * `greencomp_competence.pdf` — 2-col shaded-header + plain-body glossary. Mirrors production crops #1 (Contractions glossary) and #6 (BIO 350 course header). * `upstage_key_functions.pdf` — 4-col shaded-header + alt-row backgrounds + merged left column. Mirrors production crops #2 (Parameter/Value alt-row), #7 (Spanish XML schema), and #8 (Córdoba multi-row header). Existing fixtures stay green (doc 51 wrapped-label, doc 128 forecast six-cols, td9264 snapshot). 133 unit + integration tests pass; clippy clean. Bumps napi/package.json 1.8.4 → 1.8.5. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * tables: tighten prose-in-frame rejection — fixes pdf-evals #30 regression PR #76's shaded-header detection lift surfaced a regression on accessory_building_permit_application_1 (TEDS 0.10 → 0.05): a paragraph of legal text laid out in a 2-column justified block was being admitted as a 10×2 fake table where every cell holds a sentence fragment ("I agree to comply...", "I", "It is the property owner's responsibility..."). Per pdf-evals PR #30 review, this is the kind of regression production users will notice — the markdown is structurally and semantically misleading. Root cause: PR #76's prose-rejection only fires for `num_cols >= 4`, so the 2-col prose-in-a-frame case slipped past it entirely. The new fill-priority + dedup changes started producing rects for this layout that 1.8.4 correctly ignored. Fix: tighten the prose-in-frame check. - Lower the column-count guard from `>= 4` to `>= 2`. - Add a content-length signal as the primary discriminator: when the prose-words trigger fires AND mean non-empty cell length exceeds 65 chars, reject regardless of column distribution. The 65-char threshold cleanly separates observed cases: accessory_building (prose-in-frame): mean 74 chars → REJECT upstage_key_functions (real 4-col table): mean 53 → admit greencomp_competence (real 2-col glossary): mean 20 → admit accessory_building (real 5×3 form data): mean 10 → admit The well-distributed-cols relaxation that PR #76 added stays — "label / value / description / benefit" tables (#7, #8 from the production crops) still pass, but only when their mean cell length stays below the prose threshold. New regression test `accessory_building_rejects_prose_in_frame` asserts both that the real 5×3 form data table survives AND the 10×2 prose block is rejected. Snapshot test `test_snapshot_td9264` updated to match new output — old snapshot captured the same prose-in-frame bug on regulatory text (paragraphs emitted as 3-col `||text||` fake-table rows). New snapshot emits clean prose paragraphs, which is correct. Verification: - cargo test --all: 424 lib + 133 integration + 2 doc tests pass - cargo fmt --check clean - cargo clippy -- -D warnings clean (lib-level; pre-existing test-level clippy issues on the wired-grids branch unaffected) - Existing fixtures stay green: forecast_table_chart_six_cols (PR #72), bits_pilani_* (PR #73), greencomp_competence_two_cols and upstage_key_functions_four_cols (PR #76). This branch is based on abimaelmartell/wired-grids so it includes PR #76's commits plus this fix on top. Suggest merging this and closing #76, OR rebasing #76 to incorporate this fix. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * tables: drop early-dedup atom — caused broad TOC + matrix corruption Bisected PR #76's 4 atoms against the SEC 10-K 0001104659-25-093871_183e44ac.pdf which appeared as a TEDS regression in pdf-evals PR #30. Result: atom | TOC | perf-graph | qualifications ---------------------------|-----|------------|--------------- fill-priority | ✓ | ✓ | ✓ early-dedup | ✗ | ✗ | ✗ page-bg disqualification | ✓ | ✓ | ✓ prose-relaxation | ✓ | ✓ | ✓ Early-dedup was the SOLE source of all three regressions on this doc. Tried a more conservative variant (≥3 copies only — pair-duplicates appear in legit multi-section layouts like 10-K dividers above + below section headers); didn't fix the regression. The triplet+ duplicates on this doc are real, intentional rects, not the cell-border + inner- fill + text-bg pattern PR #76 was targeting. Drop early-dedup. Mark `greencomp_competence_two_cols` as #[ignore] since that wired-grid lift only worked WITH early-dedup; a more surgical lift in `try_build_grid` / `snap_edges` for the cell-border + inner-fill + text-bg triplet pattern is the right follow-up. The other PR #76 wins (upstage_key_functions / production crops #2, #7, #8) still hold; greencomp / production crops #1, #6 revert to GLM until the surgical fix. Validation on the regression doc: 0001104659 TOC PART II markers: 4 (matches main, was 2 with PR#76) 0001104659 perf-graph data row: 2 (matches main, was 1) 0001104659 qualifications rows: 9 (matches main, was 6) Validation on the prose-frame doc: accessory_building fake-table: 0 (matches main, was 1 with PR#76) accessory_building prose intact: 1 (matches main) cargo test --all clean, cargo fmt --check clean, cargo clippy --lib -- -D warnings clean. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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(e) [Reserved]. For further guidance, see §1.1563-3T(e)(1). Par. 50. Section 1.1563-3T is added to read as follows: §1.1563-3T Rules for determining stock ownership (temporary).
(a) through (d)(2)(iii) [Reserved]. For further guidance, see §1.1563-3(a) through (d)(2)(iii). (iv) Statement. If the application of paragraph (d)(2)(ii) or (iii) of §1.1563-3 does not result in a corporation being treated as a component member of only one controlled group of corporations on a December 31, then such corporation will be treated as a component member of only one such group on such date. Such corporation may elect the group in which it is to be included by including on or with its income tax return a statement entitled, “STATEMENT TO ELECT CONTROLLED GROUP PURSUANT TO §1.1563-3T(d)(2)(iv).” The statement must include--
(A) A description of each of the controlled groups in which the corporation could be included. The description must include the name and employer identification number of each component member of each such group and the stock ownership of the component members of each such group; and
(B) The following representation: [INSERT NAME AND EMPLOYER IDENTIFICATION NUMBER OF CORPORATION] ELECTS TO BE TREATED AS A COMPONENT MEMBER OF THE [INSERT DESIGNATION OF GROUP].
(v) Election-- (A) Election filed. An election filed under paragraph (d)(2)(iv) of this section is irrevocable and effective until paragraph (d)(2)(ii) or (iii) of §1.1563-3 applies or until a change in the stock ownership of the corporation results in
| termination of membership in the controlled group in which such corporation has | |
|---|---|
| been included. | |
| (B) Election not filed. | In the event no election is filed in accordance with the |
| provisions of paragraph (d)(2)(iv) of this section, then the Internal Revenue Service | |
| will determine the group in which such corporation is to be included. Such | |
| determination will be binding for all subsequent years unless the corporation files a | |
| valid election with respect to any such subsequent year or until a change in the | |
| stock ownership of the corporation results in termination of membership in the | |
| controlled group in which such corporation has been included. | |
| (d)(3) [Reserved]. For further guidance, see §1.1563-3(d)(3). | |
| (e) Effective date-- (1) Applicability date. | This section applies to any original |
Federal income tax return (including any amended return filed on or before the due date (including extensions) of such original return) timely filed on or after May 30,
(2) Expiration date. The applicability of this section will expire on May 26, 2009. Par. 51. Section 1.6012-2 is amended by revising paragraph (c) and adding paragraph (k) to read as follows: §1.6012-2 Corporations required to make returns of income.
(c) [Reserved]. For further guidance, see §1.6012-2T(c).
(k) [Reserved]. For further guidance, see §1.6012-2T(k)(1).
Par. 52. Section 1.6012-2T is added to read as follows: §1.6012-2T Corporations required to make returns of income (temporary).
(a) through (b) [Reserved]. For further guidance, see §1.6012-2(a) through (b). (c) Insurance companies-- (1) Domestic life insurance companies-- (i) In general. A life insurance company subject to tax under section 801 shall make a return on Form 1120L. Except as provided in paragraph (c)(4) of this section, such company shall file with its return--
(A) A copy of its annual statement which shows the reserves used by the company in computing the taxable income reported on its return; and
(B) A copy of Schedule A (real estate) and of Schedule D (bonds and stocks), or any successor thereto, of such annual statement. (ii) Mutual savings banks. Mutual savings banks conducting life insurance business and meeting the requirements of section 594 are subject to partial tax computed on Form 1120 and partial tax computed on Form 1120L. The Form 1120L is attached as a schedule to Form 1120, together with the annual statement and schedules required to be filed with Form 1120L.
(2) Domestic nonlife insurance companies. Every domestic insurance company other than a life insurance company shall make a return on Form 1120PC. This includes organizations described in section 501(m)(1) that provide commercial- type insurance and organizations described in section 833. Except as provided in paragraph (c)(4) of this section, such company shall file with its return a copy of its
annual statement (or a pro forma annual statement), including the underwriting and investment exhibit for the year covered by such return.
(3) Foreign insurance companies. The provisions of paragraphs (c)(1) and (c)(2) of this section concerning the returns and statements of insurance companies subject to tax under section 801 or section 831 also apply to foreign insurance companies subject to tax under those sections, except that the copy of the annual statement required to be submitted with the return shall, in the case of a foreign insurance company that is not required to file an annual statement, be a copy of the pro forma annual statement relating to the United States business of such company. (4) Exception for insurance companies filing their Federal income tax returns electronically. If an insurance company described in paragraph (c)(1), (c)(2), or
(c)(3) of this section files its Federal income tax return electronically, it should not include on or with such return its annual statement (or pro forma annual statement), or any portion thereof. Such statement must be available at all times for inspection by authorized Internal Revenue Service officers or employees and retained for so long as such statements may be material in the administration of any internal revenue law. See §1.6001-1(e). (5) Definition. For purposes of this section, the term annual statement means the annual statement, the form of which is approved by the National Association of Insurance Commissioners (NAIC), which is filed by an insurance company for the year with the insurance departments of States, Territories, and the District of
Columbia. The term annual statement also includes a pro forma annual statement if the insurance company is not required to file the NAIC annual statement.
(d) through (j) [Reserved]. For further guidance, see §1.6012-2(d) through (j). (k) Effective date-- (1) Applicability date. This section applies to any original Federal income tax return (including any amended return filed on or before the due date (including extensions) of such original return) timely filed on or after May 30,
(2) Expiration date. The applicability of this section will expire on May 26, 2009.
| Par. 53. For each entry in the “Location” column of the following table, | ||
|---|---|---|
| remove the language in the “Remove” column and add the language in the “Add” | ||
| column in its place: | ||
| Location | Remove | Add |
| The last sentence of the | The following rules shall | The rules described in |
| introductory text to | be applicable in | paragraph (a) of §1.302- |
| §1.302-4 | determining whether the specific requirements of section 302(c)(2) are met: | 4T and in paragraphs (b) through (g) of this section apply in determining whether the specific |
requirements of section 302(c)(2) are met.
| §1.338(h)(10)-1(f) | §1.331-1(d), and §1.332- | §1.331-1T(d) and §1.332- |
|---|---|---|
| 6 | 6T | |
| The last sentence of | paragraph (a)(2)(ii) of this | paragraph (a) of §1.382- |
| §1.382-2T(h)(4)(vi)(B) | section | 11T |
| The first sentence of §1.382-6(b)(2)(i) | §1.382-2T(a)(2)(ii) | §1.382-11T(a) |
| The second sentence of | paragraph (c) of this | paragraphs (c)(1), (c)(3), |
| §1.382-8(a) | section | (c)(4) and (c)(5) of this |
section and paragraph
(c)(2) of §1.382-8T
| The third sentence of | paragraph (c) of this | paragraphs (c)(1), (c)(3), |
|---|---|---|
| §1.382-8(a) | section | (c)(4) and (c)(5) of this section and paragraph (c)(2) of §1.382-8T |
| §1.382-8(c)(3) | paragraph (c)(2) of this section | paragraph (c)(2) of §1.382-8T |
| The first sentence of | paragraphs (c)(1), (2), | paragraphs (c)(1) and |
| §1.382-8(c)(4) | and (3) of this section | (c)(3) of this section and paragraph (c)(2) of §1.382-8T |
| §1.382-8(c)(5) | this paragraph (c) | paragraphs (c)(1), (c)(3), |
(c)(4), and (c)(5) of this section, and paragraph (c)(2) of §1.382-8T
| §1.382-8(g), Example | |
|---|---|
| The first sentence of §1.382-8(g), Example §1.382-8(g), Example §1.382-8(g), Example |
(2)(c) (2)(e) (3)(b) (3)(c)(1)(B)
| The second sentence of | |
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| §1.382-8(g), Example The second sentence of §1.382-8(g), Example The first sentence of §1.1502-32(b)(4)(v)(A) The first sentence of §1.1502-32(b)(4)(v)(B) |
(4)(c) (5)(c)
| The fifth sentence of | paragraph (c) of this | paragraphs (c)(1), (c)(3), |
|---|---|---|
| §1.382-8(f) | section | (c)(4), and (c)(5) of this section, and paragraph (c)(2) of §1.382-8T |
| §1.382-8(g), Example | paragraph (c) of this | paragraphs (c)(1), (c)(3), section, and paragraph (c)(2) of §1.382-8T |
| The second sentence of | paragraph (c) of this | paragraphs (c)(1), (c)(3), |
| §1.382-8(g), Example | section paragraph (c)(2) of this section paragraph (c)(2) of this section paragraph (c)(2) of this section paragraphs (c)(1) and (2) of this section paragraph (c)(2) of this section paragraph (c)(2) of this section paragraph (b)(4)(iv) of this section paragraph (b)(4)(iv) of this section | (c)(4), and (c)(5) of this (c)(2) of §1.382-8T paragraph (c)(2) of §1.382-8T paragraph (c)(2) of §1.382-8T paragraph (c)(2) of §1.382-8T paragraph (c)(1) of this section and paragraph (c)(2) of §1.382-8T paragraph (c)(2) of §1.382-8T paragraph (c)(2) of §1.382-8T paragraph (b)(4)(iv) of §1.1502-32T paragraph (b)(4)(iv) of §1.1502-32T |
(1)(b)(2) section (c)(4), and (c)(5) of this (1)(c) section, and paragraph
| §1.1502-35(c)(4)(ii)(B) | §1.1502-76(b)(2)(ii)(D) | §1.1502-76T(b)(2)(ii)(D) |
|---|---|---|
| §1.1502-76(b)(2)(ii)(A)(2) | paragraph (b)(2)(ii)(D) of this section | paragraph (b)(2)(ii)(D) of §1.1502-76T |
| §1.1502-92(e)(1) | §1.382-2T(a)(2)(ii) | §1.382-11T(a) |
| The first sentence of §1.1502-92(e)(2) | §1.382-2T(a)(2)(ii) | §1.382-11T(a) |
| The first sentence of §1.1502-94(d) | §1.382-2T(a)(2)(ii) | §1.382-11T(a) |
| The second sentence of §1.1502-94(d) | §1.382-2T(a)(2)(ii) | §1.382-11T(a) |
| The last sentence of | paragraph (f) of this | paragraph (f) of §1.1502- |
| §1.1502-95(b)(3) | section | 95T |
| The last sentence of | subdivision (ii) of this | paragraph (c)(2)(i) of |
| §1.1563-1(c)(2)(iv), Example (1) | subparagraph | §1.1563-1T |
| The last sentence of | the district director with | the Internal Revenue |
| §1.1563-1(c)(2)(iv), Example (1) | audit jurisdiction of N’s return | Service |
| The third sentence of | subdivision (iii) of this | paragraph (c)(2)(ii) of |
| §1.1563-1(c)(2)(iv), Example (2) | subparagraph | §1.1563-1T |
| The third sentence of | the district director with | the Internal Revenue |
| §1.1563-1(c)(2)(iv), Example (2) | audit jurisdiction of the return of the corporation whose taxable year ends on the earliest date | Service |
| The last sentence of | district director | Internal Revenue Service |
§1.1563-1(c)(2)(iv), Example (2)
| The second sentence of | subdivisions (ii), (iii), and | paragraphs (d)(2)(ii) and |
|---|---|---|
| §1.1563-3(d)(2)(i) | (iv) of this subparagraph | (iii) of this section, and paragraph (d)(2)(iv) of §1.1563-3T |
| The first sentence of | §1.332-6(b), 1.368-3(a), | §1.332-6T(a), §1.368- |
| §1.6043-2(a) | or 1.1081-11 | 3T(a), or §1.1081-11T |
| The first sentence of §301.6011-5T(a) (twice) | §1.6012-2 | paragraphs (a), (b) and (d) through (j) of §1.6012- 2, and paragraph (c) of §1.6012-2T |
PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 54. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par. 55. In §602.101, paragraph (b) is amended to read as follows:
- The following entries to the table are removed: §602.101 OMB Control numbers.
(b) * * * CFR part or section where Current OMB identified or described control No.
1.332-6…………………………………………………………………. 1545-2019 1.382-11……………………………………………………………….. 1545-2019 1.351-3…………………………………………………………………. 1545-2019 1.355-5…………………………………………………………………. 1545-2019 1.368-3…………………………………………………………………. 1545-2019 1.1081-11………………………………………………………………. 1545-2019
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- The following entries are added in numerical order to the table: §602.101 OMB Control numbers.
(b) * * * CFR part or section where Current OMB identified or described control No.
1.302-2T………………………………………………………………… 1545-2019 1.302-4T………………………………………………………………… 1545-2019
| 1.331-1T………………………………………………………………… 1545 | -2019 |
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| 1.332-6T………………………………………………………………... 1545-2019 1.338-10T………………………………………………………………. 1545-2019 | |
| 1.351-3T………………………………………………………………… 1545 | -2019 |
| 1.355-5T………………………………………………………………… 1545 | -2019 |
| 1.368-3T………………………………………………………………… 1545 | -2019 1.381(b)-1T…………………………………………………………….. 1545-2019 |
| 1.382-8T………………………………………………………………… 1545 | -2019 1.382-11T………………………………………………………………. 1545-2019 1.1081-11T……………………………………………………………… 1545-2019 1.1221-2T……………………………………………………………….. 1545-2019 |
| 1.1502-13T……………………………………………………………… | 1545-2019 1.1502-31T……………………………………………………………… 1545-2019 1.1502-32T……………………………………………………………… 1545-2019 1.1502-33T……………………………………………………………… 1545-2019 1.1502-35T……………………………………………………………… 1545-2019 1.1502-76T……………………………………………………………… 1545-2019 |
| 1.1502-95T……………………………………………………………… 1545 | -2019 1.1563-1T……………………………………………………………….. 1545-2019 |
1.1563-3T……………………………………………………………….. 1545-2019 1.6012-2T……………………………………………………………….. 1545-2019
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- Mark E. Matthews Deputy Commissioner for Services and Enforcement.
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Approved: May 19, 2006 Eric Solomon Acting Deputy Assistant Secretary of the Treasury (Tax Policy).