Nothing in subsection (a) or in any other provision of law shall be construed to provide a deduction for interest on any registration-required obligation unless such obligation is in registered form.

Registration-required obligation →

in view

Whole section

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statutes/26/163.yaml

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us/statute/26/163/f/1 — In general · Axiom

Axiom
US Federal
Statutes
Title 26
§ 163
(f)
(1)

In general

Official source

Nothing in subsection (a) or in any other provision of law shall be construed to provide a deduction for interest on any registration-required obligation unless such obligation is in registered form.

Registration-required obligation →

in view

Whole section

▸rulespec code

Shown source

statutes/26/163.yaml

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This encoding covers the parent provision us/statute/26/163; no dedicated encoding exists for this exact provision yet.

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