an Entity references as follows:
The Soviet First League in football (Russian: Первая лига СССР по футболу) was the second highest division of Soviet football, below the Soviet Top League. While the second tier competitions in football among "teams of masters" (an official term for the Soviet professional clubs) existed since 1936, the First League has been officially formed in 1971 out of the Class A First Group. It followed the transitional 1970 season when the Class A was expanded to three groups (Vysshaya Gruppa, Pervaya Gruppa, Vtoraya Gruppa) and discontinuation of the Class B competitions for the 1971 season.