Shared parties with exact shares, member capital statements, TINs for any party, K-1 worksheet

Entries may name several parties, each with an exact amount, a percent,
or a share derived from the members' capital lines or [[company.members]]
shares (entry.parties_set); shares always sum exactly. The 1099
worksheet counts a vendor's share. A member's party page is their
partner capital statement, from the same ledger_core::k1 source as the
CPA package.

books.set_tin stores any party's TIN (members' SSNs for K-1s) in the
vault (party.tin_set, last four in the books). The CPA package carries a
K-1 member worksheet (k1-members.csv, with a members' total that ties to
Schedule L) and the 1099 worksheet with full TINs, saved outside the
books only. files_jointly_with notes spouses' two K-1s land on one 1040.

Adversarial review fixes: reversed contributions no longer inflate K-1
contributions and distributions; a K-1 row never takes another party's
TIN; TIN detection covers dot/slash/dash separators; refusals redact
TINs; vendor tagging can't silently replace shared parties; reversals
follow re-apportioning.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX

crates/ledger-core/src/lib.rs

@@ -24,6 +24,7 @@ pub mod classes;
 pub mod error;
 pub mod form1099;
 pub mod journal;
+pub mod k1;
 pub mod kernel;
 pub mod ledger;
 pub mod money;
@@ -36,6 +37,7 @@ mod proofs;
 pub mod reports;
 pub mod rules;
 pub mod schedules;
+pub mod shares;
 pub mod tax;
 
 pub use account::{Account, AccountId, AccountType, ChartOfAccounts, Side};
@@ -52,7 +54,7 @@ pub use classes::{Class, ClassId};
 pub use error::LedgerError;
 pub use form1099::{
     Form1099, PaymentAccounts, Vendor1099Line, Vendor1099Report, vendor_1099_report,
-    vendor_1099_report_with,
+    vendor_1099_report_with, vendor_1099_report_with_members,
 };
 pub use journal::{EntryId, EntryStatus, JournalEntry, JournalLine};
 pub use ledger::{
@@ -60,7 +62,7 @@ pub use ledger::{
     REVENUE, ReconciliationReport, UnclearedLine, control_account, control_accounts,
 };
 pub use money::{Currency, Money};
-pub use parties::{Party, PartyField, PartyId, Role, W4Facts, W9Facts};
+pub use parties::{Party, PartyField, PartyId, Role, TinFacts, TinType, W4Facts, W9Facts};
 pub use payouts::{Payout, PayoutAdjustment, PayoutLine, PayoutTotals, payout_plan};
 pub use payroll::{PayrollLine, PayrollRun, PayrollRunId};
 pub use periods::{
@@ -78,4 +80,5 @@ pub use schedules::{
     AmortizationSchedule, Frequency, NewRecurring, NewSchedule, RecurringEntry, RecurringId,
     ScheduleId, ScheduleKind, TemplateLine,
 };
+pub use shares::{PartyMember, PartyShare, Share};
 pub use tax::{TaxCategory, TaxForm, TaxKind, TaxSummary, TaxSummaryLine, tax_summary};