Move internal modules to “internal” folder.

.internal/baseIsRegExp.js

@@ -0,0 +1,18 @@
+import baseGetTag from './.internal/baseGetTag.js';
+import isObjectLike from './isObjectLike.js';
+
+/** `Object#toString` result references. */
+const regexpTag = '[object RegExp]';
+
+/**
+ * The base implementation of `isRegExp` without Node.js optimizations.
+ *
+ * @private
+ * @param {*} value The value to check.
+ * @returns {boolean} Returns `true` if `value` is a regexp, else `false`.
+ */
+function baseIsRegExp(value) {
+  return isObjectLike(value) && baseGetTag(value) == regexpTag;
+}
+
+export default baseIsRegExp;