{"url_path":"/sec/cik-0002044112/8-k/2026-07-22/item-2-03","section_key":"item-2-03","section_title":"Item 2.03 Creation of a Direct Financial Obligation","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-07-22","source_url":"https://www.sec.gov/Archives/edgar/data/2044112/0001213900-26-080452-index.html","accession_number":"0001213900-26-080452","cik":"0002044112","ticker":null,"issuer_name":"INTEGRATED RAIL & RESOURCES INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2044112/0001213900-26-080452-index.html","primary_entity_key":"0002044112","primary_entity_name":"INTEGRATED RAIL & RESOURCES INC."},"word_count":51,"has_tables":true,"body_markdown":"**Item 2.03. Creation of a Direct Financial Obligation\nor an Obligation under an Off-Balance Sheet Arrangement of a Registrant.**\n\n** **\n\nThe information set forth under Item 1.01 of this\nCurrent Report on Form 8-K regarding the Second Amendment and the Deed of Trust is incorporated by reference into this Item 2.03. \n\n \n\n1"}