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 | Statement: [Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes, partOf, Internal Revenue Code]

Target entity: Internal Revenue Code
Context triple: [Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes, partOf, Internal Revenue Code]

• 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. Chapter 68 of the Internal Revenue Code
  Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that governs additions to tax, penalties, and related sanctions for noncompliance with tax obligations.
• C. Income Tax Act
  The Income Tax Act is the primary Canadian federal law that sets out the rules for calculating, reporting, and paying income tax for individuals and businesses.
• D. Subchapter N of the Internal Revenue Code
  Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
• E. 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.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.