Split kernel::entry_flows into entry_movements and flows_of so the reversal-mirror proof fits CI; prove runs the fast harnesses, prove-slow the 8 slow ones (own job in scheduled CI), prove-all both. Laws in verification.md renumbered 1-31 with a table of all 55 harnesses. MCP docs checked against the 115 tools (about 60 fixes) with a test that every tool is documented; rules.md cross-references fixed; bookspec statuses and loader tightened; viewer notes wrap and accounts sort by code; STATUS.md says P3 is built, cutover pending. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
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@@ -8,6 +8,7 @@ sources = [
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"Instructions for Form 1065 (2020), Item L: 'you must use the tax basis method this year'",
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"26 U.S.C. §723",
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"Treas. Reg. §1.704-3(a)(3)(ii)",
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"DECISION D-41 (owner, 2026-10-20): the K-1 worksheet reports tax-basis capital beside the book figures (wanderbooks plan/served.md; rules.md B-36)",
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]
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tags = ["partnerships", "k1", "tax-basis", "capital"]
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