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: [Subchapter M, partOf, Internal Revenue Code of 1986]

Target entity: Internal Revenue Code of 1986
Context triple: [Subchapter M, partOf, Internal Revenue Code of 1986]

• A. 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.
• B. 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.
• C. Revenue Act of 1964
  The Revenue Act of 1964 was a landmark U.S. federal tax-cut law championed by President Lyndon B. Johnson that significantly reduced individual and corporate income tax rates to stimulate economic growth.
• D. Tax Equity and Fiscal Responsibility Act of 1982
  The Tax Equity and Fiscal Responsibility Act of 1982 was a major U.S. federal law that significantly raised taxes and tightened fiscal policy to reduce budget deficits following the early Reagan-era tax cuts.
• 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.