What are the latest regulatory hurdles for businesses deducting interest paid on policy loans taken against key person insurance contracts?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the latest regulatory hurdles for businesses deducting interest paid on policy loans taken against key person insurance contracts?
2 real searches · 1 real-search pass
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (2)
Classes come from the query-classifier (a local Laya model). 2 of 2 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT2 real searches · gpt-6
2026 latest IRS Treasury regulations interest deduction policy loans key person life insurance IRC 264(a)(4) business beneficiary Google ↗
IRC 264(a)(4) policy loan interest key person insurance deductibility cases regulations 264 163(j) Google ↗
- 26 U.S.C. § 264: Certain amounts paid in connection with insurance contracts · uscode.house.gov
- 26 U.S. Code § 264 - Certain amounts paid in connection with insurance contracts | U.S. Code | US Law · law.cornell.edu
- General Explanations · home.treasury.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
2026 latest IRS Treasury regulations interest deduction policy loans key person life insurance IRC 264(a)(4) business beneficiary OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRC 264(a)(4) policy loan interest key person insurance deductibility cases regulations 264 163(j) OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |