data/regulation/NOTES.md

Regulation corpus

Dated source text the agent retrieves from and cites. Each document must carry its origin and effective year in a small front-matter header so a citation can name the article and the year.

To gather (MX)

• LISR — Art. 96 (tarifa mensual), Art. 113-E (RESICO), deducciones autorizadas.
• LIVA — Art. 1, 1-A (retenciones), 5-D (cálculo mensual).
• SAT — calendario de obligaciones; requisitos de las deducciones (CFDI, forma de pago).
• Catálogo de cuentas del SAT (código agrupador) → ../catalogo_cuentas/.

To gather (US bonus)

• IRS Schedule C, Schedule SE, Form 1040-ES instructions.
• Rev. Proc. with the year's brackets and the SS wage base.

Store the text, not PDFs, for indexing. Keep one file per article/section so citations are precise. Verify every figure against the official publication.