Build government systems on the law

Ground AI models in citable law

Power products on rules you don't rebuild

Simulate policy on real rules

loading…

Computable law for all.

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

Open infrastructure for encoded law

us-de/statute/30/11/subchapter-v — Partners and Partnerships · Axiom

Partners and Partnerships

1 section

Partnership entity not taxable; Character of items; Special rules for nonresident partners [Repealed]