Internal Revenue Service Major advanced economies
Last updated 14 Jun 2026 · Full ledger: Hallucination Register · Companion view: Findings by audience
0 of 13 regulations researched
13 still queued or in progress
This page indexes the regulations issued by Internal Revenue Service
(IRS) that RegLegBrief has built substrate
for and tested against named AI subjects. Each regulation row opens
the regulation hub where verified findings are listed — AI subject's
answer vs. the regulator's verbatim primary-source text, classified
against the four hallucination failure modes (inference drift,
misstated rule, misattributed, outdated) and the three citation issue
types (Contradictory, Pretextual, Fabricated), each with an immutable
Citation ID. New regulations are added as they are sponsored or
commissioned.
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Regulations
Regulation
Status
Findings live
Federal Register Rule 2026-07519, Increase in Threshold for Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses
FR-2026-07519-INFO-REPORTING-THRESHOLD-INCREASE
Research Pending
0
Notices 2025-75, 2025-77, and 2025-78, OBBBA International Tax Transition Rules (IRC §892 and Related Provisions)
NOTICE-2025-75-77-78-OBBBA-INTL-TAX-TRANSITION
Research Pending
0
Notice 2025-68, Interim Guidance on Trump Accounts (IRC §530A, Dependency Tax Credit Accounts)
NOTICE-2025-68-TRUMP-ACCOUNTS-IRC-530A
Research Pending
0
Publication 15 (Circular E), Employer's Tax Guide for Use in 2026
PUB-15-CIRCULAR-E-2026
Research Pending
0
Revenue Procedure 2025-31, Safe Harbor for Trusts Staking Digital Assets
REV-PROC-2025-31-DIGITAL-ASSET-STAKING-SAFE-HARBOR
Research Pending
0
Public Law 119-21, One Big Beautiful Bill Act (OBBBA), IRS Implementation Provisions
OBBBA-PL-119-21-2025-TAX-REFORM
Research Pending
0
Treasury Decision 10000, Final Regulations on Digital Asset Broker Reporting (IRC §6045, Form 1099-DA)
TD10000-DIGITAL-ASSET-BROKER-REPORTING-1099-DA
Research Pending
0
FATCA Final Regulations, Treasury Decisions Implementing IRC §§1471–1474 (Foreign Account Tax Compliance Act)
FATCA-TD9657-FOREIGN-ACCT-COMPLIANCE
Research Pending
0
26 CFR Part 1, Income Tax Regulations (Treasury Regulations Implementing IRC Income Tax Provisions)
TREAS-REG-26-CFR-PART-1-INCOME-TAX
Research Pending
0
26 CFR Part 31, Employment Taxes and Collection of Income Tax at Source
TREAS-REG-26-CFR-PART-31-EMPLOYMENT-TAX
Research Pending
0
FBAR, Report of Foreign Bank and Financial Accounts Under 31 USC §5314 (FinCEN Form 114)
FBAR-FINCEN-FORM-114
Research Pending
0
Internal Revenue Code, Title 26 of the United States Code
IRC-TITLE-26-US-CODE
Research Pending
0
Revenue Procedure 2025-32, Tax Year 2026 Annual Inflation Adjustments for 60+ Tax Provisions
REV-PROC-2025-32-2026-INFLATION-ADJUSTMENTS
Research Pending
0