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: [Airport and Airway Trust Fund, legislativeBasis, Internal Revenue Code of 1986]

Target entity: Internal Revenue Code of 1986
Context triple: [Airport and Airway Trust Fund, legislativeBasis, Internal Revenue Code of 1986]

• A. Internal Revenue Code of 1939
  The Internal Revenue Code of 1939 was the comprehensive federal tax statute that organized and governed U.S. income, estate, and gift taxation prior to its replacement by the Internal Revenue Code of 1954.
• B. Tax Reform Act of 1986
  The Tax Reform Act of 1986 was a landmark U.S. federal law that overhauled the tax code by lowering rates, broadening the tax base, and eliminating many deductions and shelters.
• C. Revenue Act of 1971
  The Revenue Act of 1971 was a U.S. federal law that adjusted income tax rates and extended various tax incentives as part of early-1970s fiscal policy.
• D. Revenue Act of 1969
  The Revenue Act of 1969 was a major U.S. federal tax reform law that significantly revised individual and corporate income taxes, including tightening rules on tax shelters and foundations, as part of efforts to modernize and make the tax system more equitable.
• E. 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.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.