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 section 32 | Statement: [Earned Income Tax Credit, legalBasis, Internal Revenue Code section 32]

Target entity: Internal Revenue Code section 32
Context triple: [Earned Income Tax Credit, legalBasis, Internal Revenue Code section 32]

• 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. 26 U.S.C. § 6672
  26 U.S.C. § 6672 is a federal tax law provision that imposes personal liability and penalties on individuals responsible for willfully failing to collect, account for, or pay over certain employment and other trust fund taxes.
• C. Section of Taxation
  The Section of Taxation is the American Bar Association’s primary professional group for lawyers and other practitioners specializing in federal, state, and local tax law.
• D. Revenue Act of 1932
  The Revenue Act of 1932 was a U.S. federal law enacted during the Great Depression that sharply increased taxes to address mounting budget deficits and stabilize government finances.
• E. Revenue Act of 1934
  The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.