{"url_path":"/sec/ibm/8-k/2026-07-14/item-7-01","section_key":"item-7-01","section_title":"Item 7.01 Regulation FD Disclosure.","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/51143/0000051143-26-000070-index.html","accession_number":"0000051143-26-000070","cik":"0000051143","ticker":"IBM","issuer_name":"INTERNATIONAL BUSINESS MACHINES CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/51143/0000051143-26-000070-index.html","primary_entity_key":"0000051143","primary_entity_name":"INTERNATIONAL BUSINESS MACHINES CORP"},"word_count":66,"has_tables":true,"body_markdown":"Item 7.01. Regulation FD Disclosure.\n\nThe information contained in Item 2.02 of this Current Report on Form 8-K is hereby incorporated by reference into this Item 7.01.\n\nThe information in Item 2.02 and Item 7.01, including the corresponding Exhibits 99.1 and 99.2, are being furnished with the Commission and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934."}