The following diagram shows that 273 \(\not \Rightarrow\) 106 is a code 6 non-implication, and the theory of transferability then shows that it is actually a code 4. It follows that the non-implication 273 \( \not \Rightarrow \) 188 is not just a code 6 non-implication, but is also a code 4 non-implication.

188
\(\Downarrow\)
91 \( \not \Rightarrow \) 106 This form is negation transferable
\( \Downarrow \)
This form is transferable 273

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