# Why these texts can be copied here
Works of the United States Government are not protected by copyright, and IRS.gov says its content may be freely copied. That is why the IRS, Treasury, and U.S. Code texts in this directory are reproduced verbatim (whitespace normalized), while copyrighted standards (FASB) are only cited. Each excerpt records where it was fetched (2026-10-13) and the SHA-256 of the fetched file.

## 17 U.S.C. §105(a)
Source: <https://www.law.cornell.edu/uscode/text/17/105>  
Retrieved: 2026-10-13  
SHA-256 of the retrieved file (`usc105.txt`): `f3c763446cd8f4e2e0d3d7ec2dd0b1d79fc2e11452e0a417dd2009427797d4be`

> Copyright protection under this title is not available for any work of the United States Government, but the United States Government is not precluded from receiving and holding copyrights transferred to it by assignment, bequest, or otherwise.