P3 review: the surface, docs and proofs

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

docs/spec/sources/irs-capital-accounts.md

@@ -4,7 +4,7 @@ Governs what a member's party totals count (rules.md B-35): a member's capital a
 ## Treas. Reg. §1.704-1(b)(2)(iv)(b): basic rules of capital accounts
 Source: <https://www.ecfr.gov/api/renderer/v1/content/enhanced/current/title-26?part=1&section=1.704-1>  
 Retrieved: 2026-10-20  
-SHA-256 of the retrieved file (`ecfr7041.html`): `0eafa6f27d7df3a3cc93ebad7cbdc0c37a49b055c53a43d5e5e8efa29f80beeb`
+SHA-256 of the retrieved file (`ecfr17041.html`): `0eafa6f27d7df3a3cc93ebad7cbdc0c37a49b055c53a43d5e5e8efa29f80beeb`
 
 > (b) Basic rules. Except as otherwise provided in this paragraph (b)(2)(iv), the partners' capital accounts will be considered to be determined and maintained in accordance with the rules of this paragraph (b)(2)(iv) if, and only if, each partner's capital account is increased by
 
@@ -30,6 +30,9 @@ Source: as above (the same retrieved file).
 ## Partner's Instructions for Schedule K-1 (Form 1065), Item L
 Source: <https://www.irs.gov/instructions/i1065sk1>  
 Retrieved: 2026-10-20  
-SHA-256 of the retrieved file (`i1065sk1.html`): `87d46c0e6c07eb0b642e9479f72aed7c35ed005cab0b1c644af5572a9df22d7c`
+SHA-256 of the retrieved file (`i1065sk1.html`): `87d46c0e6c07eb0b642e9479f72aed7c35ed005cab0b1c644af5572a9df22d7c`  
+(This page's HTML differs from fetch to fetch, so each retrieval has its
+own hash: `irs-partnerships.md` quotes another retrieval of the same day. A re-fetch on
+2026-10-21 hashed differently again; the quoted text was checked present.)
 
 > The partnership must report your beginning capital account and ending capital account for the year using the tax-basis method, including the amount of capital you contributed to the partnership during the year, your share of the partnership’s current-year net income or loss as computed for tax purposes, any withdrawals and distributions made to you by the partnership, and any other increases or decreases to your capital account determined in a manner generally consistent with figuring the partner’s adjusted tax basis in its partnership interest (without regard to partnership liabilities), taking into account the rules and principles of sections 705, 722, 733, and 742.

docs/spec/sources/irs-partnerships.md

@@ -1,5 +1,5 @@
 # Partnerships: shares of income and capital accounts
-Governs `CloseTo::Members`, the members' equity statement, and the K-1 worksheet's capital accounts on the tax basis (`ledger_core::tax_capital`, rules.md B-36). Partners' shares come from the partnership agreement (IRC §704(a)); a partner's capital account is one running balance of what they contributed, their allocations of income and loss, and what was distributed to them (Treas. Reg. §1.704-1(b)(2)(iv)(b)); when a partner's interest changes during the year, the distributive shares take the varying interests into account, period by period (IRC §706(d)(1), Treas. Reg. §1.706-4(a)); Form 1065 reports each partner's capital account on the tax basis (Schedule K-1 item L) and the changes in them (Schedule M-2). No authority prescribes how to round a share to the cent: that rule is the owner's decision (largest remainder, 2026-10-13), counted from the company's first close (D-10, 2026-10-16).
+Governs `CloseTo::Members`, the members' equity statement, and the K-1 worksheet's capital accounts on the tax basis (rules.md B-13; `ledger_core::tax_capital`, rules.md B-36). Partners' shares come from the partnership agreement (IRC §704(a)); a partner's capital account is one running balance of what they contributed, their allocations of income and loss, and what was distributed to them (Treas. Reg. §1.704-1(b)(2)(iv)(b)); when a partner's interest changes during the year, the distributive shares take the varying interests into account, period by period (IRC §706(d)(1), Treas. Reg. §1.706-4(a)); Form 1065 reports each partner's capital account on the tax basis (Schedule K-1 item L) and the changes in them (Schedule M-2). No authority prescribes how to round a share to the cent: that rule is the owner's decision (largest remainder, 2026-10-13), counted from the company's first close (D-10, 2026-10-16).
 
 ## 26 U.S.C. §704(a)-(b)
 Source: <https://www.law.cornell.edu/uscode/text/26/704>  
@@ -59,7 +59,10 @@ SHA-256 of the retrieved file (`ecfr17064.html`): `e7b07463190db6a610dee37660efe
 ## Partner's Instructions for Schedule K-1 (Form 1065) (2025)
 Source: <https://www.irs.gov/instructions/i1065sk1>  
 Retrieved: 2026-10-20  
-SHA-256 of the retrieved file (`i1065sk1.html`): `d7d6298286601fd95ab8e445c10fd62499ea1e37f8e5c3531f8e1783862d8d03`
+SHA-256 of the retrieved file (`i1065sk1.html`): `d7d6298286601fd95ab8e445c10fd62499ea1e37f8e5c3531f8e1783862d8d03`  
+(This page's HTML differs from fetch to fetch, so each retrieval has its
+own hash: `irs-capital-accounts.md` quotes another retrieval of the same day. A re-fetch on
+2026-10-21 hashed differently again; the quoted text was checked present.)
 
 **Item L, its first paragraph** (the partner's capital account, on the tax basis; the K-1 worksheet carries the book capital account and, beside it, the tax-basis one as far as the books know it, rules.md B-36)