Internal Revenue Service (IRS)
12,737,362Words in 89 parts
5.5Restriction density (per 1,000 words)
16.8Reading grade
77.5%Unchanged since 2017
0Flagged parts
2026-10-28Last change
Section changes per year
From the eCFR versioner, for the parts that the agency owns now. Before 2017 is the baseline load.
Text and size
- Sentences
- 30.8 words on average; 27.0% over 40 words; 28.8% passive; 21.8 cross-references per 1,000 words
- Sentence types
- definition 1.9% · prohibition 1.7% · paperwork 2.8% · obligation 9.7% · permission 5.6% · other 78.2%
- Checksum
495f3919a7e74cd6ac8a7b03ed5f313addb5fa3a398dd36642ffb4a68e57e4a5changed since last refresh
Review candidates in this agency
| Rank | Part | Words | Score |
|---|---|---|---|
| 704 | 26 CFR 513
IRELAND
High signals: Paperwork share
+1.8 SD · Reading grade
+1.7 SD |
3,039 | 0.68 |
| 845 | 26 CFR 12
TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
High signals: Paperwork share
+1.4 SD |
7,706 | 0.62 |
| 901 | 26 CFR 514
FRANCE
High signals: Paperwork share
+1.2 SD |
5,711 | 0.59 |
| 1,158 | 26 CFR 1
INCOME TAXES
High signals: Size
+6.4 SD |
10,043,036 | 0.51 |
| 1,216 | 26 CFR 15
TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING
High signals: Paperwork share
+1.1 SD |
3,266 | 0.50 |
| 1,347 | 26 CFR 601
STATEMENT OF PROCEDURAL RULES
High signals: Size
+2.4 SD |
93,392 | 0.46 |
| 1,478 | 26 CFR 301
PROCEDURE AND ADMINISTRATION
High signals: Size
+4.2 SD |
734,324 | 0.42 |
| 1,667 | 26 CFR 31
EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
High signals: Size
+3.4 SD |
312,116 | 0.37 |
| 1,715 | 26 CFR 2
MARITIME CONSTRUCTION RESERVE FUND
High signals: none above 1 SD; ranked by the combined score |
12,386 | 0.35 |
| 1,903 | 26 CFR 509
SWITZERLAND
High signals: none above 1 SD; ranked by the combined score |
10,984 | 0.30 |
| 1,954 | 26 CFR 305
TEMPORARY PROCEDURAL AND ADMINISTRATIVE TAX REGULATIONS UNDER THE INDIAN TRIBAL GOVERNMENTAL TAX STATUS ACT OF 1982
High signals: none above 1 SD; ranked by the combined score |
1,414 | 0.29 |
| 2,116 | 26 CFR 521
DENMARK
High signals: Reading grade
+1.1 SD |
8,928 | 0.25 |
| 2,311 | 26 CFR 3
CAPITAL CONSTRUCTION FUND
High signals: none above 1 SD; ranked by the combined score |
15,299 | 0.20 |
| 2,370 | 26 CFR 48
MANUFACTURERS AND RETAILERS EXCISE TAXES
High signals: Size
+2.7 SD |
143,187 | 0.18 |
| 2,492 | 26 CFR 36
CONTRACT COVERAGE OF EMPLOYEES OF FOREIGN SUBSIDIARIES
High signals: none above 1 SD; ranked by the combined score |
7,654 | 0.16 |
| 2,565 | 26 CFR 44
TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
High signals: none above 1 SD; ranked by the combined score |
9,861 | 0.14 |
| 2,627 | 26 CFR 54
PENSION EXCISE TAXES
High signals: Size
+3.4 SD |
294,793 | 0.13 |
| 2,643 | 26 CFR 55
EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
High signals: none above 1 SD; ranked by the combined score |
3,405 | 0.12 |
| 2,774 | 26 CFR 11
TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974
High signals: none above 1 SD; ranked by the combined score |
5,935 | 0.09 |
| 2,848 | 26 CFR 53
FOUNDATION AND SIMILAR EXCISE TAXES
High signals: Size
+3.1 SD |
207,347 | 0.07 |
| 2,901 | 26 CFR 40
EXCISE TAX PROCEDURAL REGULATIONS
High signals: none above 1 SD; ranked by the combined score |
7,763 | 0.06 |
| 2,906 | 26 CFR 20
ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
High signals: Size
+3.2 SD |
240,608 | 0.06 |
| 3,025 | 26 CFR 7
TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
High signals: none above 1 SD; ranked by the combined score |
8,655 | 0.03 |
| 3,029 | 26 CFR 156
EXCISE TAX ON GREENMAIL
High signals: none above 1 SD; ranked by the combined score |
3,403 | 0.03 |
| 3,123 | 26 CFR 303
TAXES UNDER THE TRADING WITH THE ENEMY ACT
High signals: none above 1 SD; ranked by the combined score |
4,667 | 0.01 |
Score: the mean of six signals, in standard deviations (SD). Across the CFR, the top 641 of 6,402 ranked parts (10%) get a flag for review; this list shows 25. A flag is not a finding.
Statutes behind the most text
- 26 U.S.C. 7805: 12,607,773 words in 52 parts (99.0% of this agency's text)
- 26 U.S.C. 6109: 12,176,626 words in 17 parts (95.6% of this agency's text)
- 26 U.S.C. 6081: 12,074,024 words in 12 parts (94.8% of this agency's text)
- 26 U.S.C. 6011: 11,743,081 words in 12 parts (92.2% of this agency's text)
- 26 U.S.C. 6060: 11,442,302 words in 16 parts (89.8% of this agency's text)
- 26 U.S.C. 6695: 11,442,302 words in 16 parts (89.8% of this agency's text)
- 26 U.S.C. 7701: 11,110,367 words in 4 parts (87.2% of this agency's text)
- 26 U.S.C. 6061: 10,821,347 words in 4 parts (85.0% of this agency's text)
- 26 U.S.C. 168: 10,778,500 words in 3 parts (84.6% of this agency's text)
- 26 U.S.C. 1: 10,777,360 words in 2 parts (84.6% of this agency's text)
From the authority notes. A citation is not proof that the statute requires the rule.
Largest parts
- 26 CFR 1: INCOME TAXES (10,043,036 words)
- 26 CFR 301: PROCEDURE AND ADMINISTRATION (734,324 words)
- 26 CFR 31: EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE (312,116 words)
- 26 CFR 54: PENSION EXCISE TAXES (294,793 words)
- 26 CFR 20: ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 (240,608 words)
- 26 CFR 53: FOUNDATION AND SIMILAR EXCISE TAXES (207,347 words)
- 26 CFR 25: GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 (151,038 words)
- 26 CFR 48: MANUFACTURERS AND RETAILERS EXCISE TAXES (143,187 words)
- 26 CFR 601: STATEMENT OF PROCEDURAL RULES (93,392 words)
- 26 CFR 26: GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 (59,575 words)
Reading grade and sentence types are approximate. Simple rules label each sentence; the first match wins.