Triple

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).

Phrase: Internal Revenue Code of 1986 | Statement: [Internal Revenue Code, hasVersion, Internal Revenue Code of 1986]

Target entity: Internal Revenue Code of 1986
Context triple: [Internal Revenue Code, hasVersion, Internal Revenue Code of 1986]

• A. Internal Revenue Code chosen
  The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
• B. Revenue Act of 1935
  The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
• C. Public Law 93-198
  Public Law 93-198 is the 1973 federal statute that granted the District of Columbia limited home rule, establishing an elected mayor and city council while retaining certain congressional oversight.
• D. Public Law 99-433
  Public Law 99-433 is the formal designation of the Goldwater–Nichols Department of Defense Reorganization Act of 1986, a landmark U.S. law that overhauled the military command structure and strengthened joint operations among the armed services.
• E. Public Law 96-480
  Public Law 96-480 is the U.S. federal statute enacted in 1980 to promote the transfer of technology from federal laboratories to the private sector and encourage innovation and commercialization of government-funded research.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.