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.