P3: rename accounts, one set of period defaults, tax categories warn or refuse (defects 15, 16, 8)

books.rename_account; account names trimmed, bounded, refused when a
sibling's or TIN-shaped; books.show refuses what its target ignores. A
report asked for without dates covers this fiscal year so far, everywhere
(one rule for tools, descriptions and the viewer; the IIF and CPA package
keep their own dates). policy.require_tax_category warns or refuses; a
Form 4797 gain is shown apart on every return.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj

crates/ledger-store/tests/fixtures/old-books/p3_rename/expected.json

@@ -0,0 +1,154 @@
+{
+  "assets": [],
+  "bills": [],
+  "entries": [
+    {
+      "date": "2026-01-05",
+      "description": "fixture",
+      "id": 1,
+      "lines": [
+        {
+          "account": 1,
+          "amount": {
+            "amount": "5000.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Debit"
+        },
+        {
+          "account": 2,
+          "amount": {
+            "amount": "5000.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        }
+      ],
+      "reversal_of": null,
+      "status": "Posted"
+    },
+    {
+      "date": "2026-02-03",
+      "description": "fixture",
+      "id": 2,
+      "lines": [
+        {
+          "account": 4,
+          "amount": {
+            "amount": "49.99",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Debit"
+        },
+        {
+          "account": 1,
+          "amount": {
+            "amount": "49.99",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        }
+      ],
+      "reversal_of": null,
+      "status": "Posted"
+    },
+    {
+      "date": "2026-03-09",
+      "description": "fixture",
+      "id": 3,
+      "lines": [
+        {
+          "account": 4,
+          "amount": {
+            "amount": "49.99",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Debit"
+        },
+        {
+          "account": 1,
+          "amount": {
+            "amount": "49.99",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        }
+      ],
+      "reversal_of": null,
+      "status": "Posted"
+    }
+  ],
+  "entry_parties": [],
+  "invoices": [],
+  "payroll_runs": [],
+  "periods": [],
+  "recurring": [],
+  "schedules": [],
+  "snapshot": {
+    "Ok": {
+      "balance_sheet": {
+        "assets": "4900.02",
+        "balanced": true,
+        "current_earnings": "-99.98",
+        "equity": "4900.02",
+        "liabilities": "0"
+      },
+      "profit_and_loss": {
+        "expenses": "99.98",
+        "net_income": "-99.98",
+        "revenue": "0"
+      },
+      "trial_balance": {
+        "lines": [
+          {
+            "code": "1000",
+            "credit": "0",
+            "debit": "4900.02",
+            "name": "Bank"
+          },
+          {
+            "code": "3000",
+            "credit": "5000",
+            "debit": "0",
+            "name": "Capital"
+          },
+          {
+            "code": "6150",
+            "credit": "0",
+            "debit": "99.98",
+            "name": "Software"
+          }
+        ],
+        "total_credits": "5000",
+        "total_debits": "5000"
+      }
+    }
+  },
+  "verify": {
+    "Ok": null
+  }
+}