eCFR Title 26 — Internal Revenue (corpus mirror)

Pinned text mirror of the Code of Federal Regulations Title 26 (Internal Revenue), built for the XERJ Corpus Hub as reference-retrieval material for "what does the regulation actually say" questions.

• Source (single bulk XML): https://www.govinfo.gov/bulkdata/ECFR/title-26/ECFR-title26.xml
• Downloaded: 2026-10-02 · amendment date in the source XML: see PROVENANCE.txt
• Shape: one plain-text file per CFR section (§) or appendix, grouped per part (parts/part-<N>/sec-<id>.txt), each with a title/part/subpart breadcrumb. Produced by tools/xerj-code/hub/nonit/split_ecfr.py in the xerj repo.
• Pin: the commit of this repository IS the snapshot; re-snapshotting is a new commit, never a force-push.

Licence

Works of the U.S. federal government, including CFR text published by GPO, are in the public domain (17 U.S.C. § 105; government edicts are not copyrightable). GPO imposes no restrictions on bulk-data redistribution. No attribution is legally required; the source link above is kept for provenance.