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How the check and the register are built
One reviewed record drives every page, the free check, the kit and the change watch. The record is built from the official text, and every field points to the paragraph it came from.
The record
data/rule.json holds 28 units, 47 evidence items and 63 date rows. Each unit carries the citation, the instrument, the binding party, the requirement in our own words, the reason the paragraph exists, the evidence an auditor will ask for, the dates, the cross-references and a source pointer on every field. Where the text is silent, the field says so rather than filling the gap.
The text
The instrument text was retrieved from the Federal Register of Legislation on 2026-10-20. The extracted text is held in the build with its SHA-256 digest, and the record carries the digest. The digest is a build check, not a claim about the instrument.
The overlap test
Every requirement, reason and evidence line is written in our own words. Before a page ships, the strict seven-word test runs against the held text: no authored line may repeat seven consecutive words of the instrument. Titles, standard names, defined terms and fixed date expressions are masked because they stay verbatim by definition. The test reports the count of authored fields checked and fails on a single repeated span.
The check logic
The free check filters the record on five facts: the entity group, the reporting tier, the annual period start, the cash flow method and the elections. It computes the first annual period on or after the application date by adding whole years to the period start. It returns scope incomplete when a required fact is missing, and a conditional result when an election is undecided. It never defaults an unknown to the lighter pathway.
The change watch
scripts/refresh re-downloads the official text, diffs it against the record and fails loudly on any change. That diff is what the paid change watch sends. A change to a date or a paragraph arrives as the difference, not as a summary written by a person.
What this is not
It is not legal advice, it does not certify compliance, and it does not replace the instrument or your auditor. It is a reading aid that makes the scope and date question reviewable. The limits are stated on every unit page.
Last updated
Last updated: 2026-10-20. The visible date, the schema dateModified and the sitemap lastmod are the same value, taken from the record.