us/statute/26/163/n/4 · Axiom

Coverage Validation

What's possible

Build government systems on the law

Check a workflow Reconcile primary sources

Ground AI models in citable law

Get accurate answers

Power products on rules you don't rebuild

Simulate policy on real rules

Explore benefits cliffs Simulate household impacts

Blog About Team Get started

loading…

Computable law for all.

Open, machine-readable encodings of the world's rules — starting with tax and benefit policy.

Product

Axiom platform
Demos
Coverage
Validation
Documentation

Foundation

About
Team
Blog
Privacy

Connect

Contact
Get updates
hello@axiom.org

© 2026 Axiom Foundation · Doing the public-interest work

Open infrastructure for encoded law

loading…

us/statute/26/163/n/4 · Axiom

Axiom
US Federal
Statutes
Title 26
§ 163
(n)
(4)

Official source

For disallowance of interest with respect to transactions between related taxpayers, see section 267.

← 26 U.S.C. § 163(n)(3)26 U.S.C. § 163(n)(5) →

in view

Whole section

▸rulespec code

Shown source

statutes/26/163.yaml

Displaying the canonical repository encoding.

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

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 267inferredUS Federal › Statutes › Title 26 › § 267