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Carry Schedule E line 32 by entity on the US PUF donor; retire the S-corp exact-zero universe - #1261

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us-puf-entity-split-line32

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Carry Schedule E line 32 by entity on the US PUF donor; retire the S-corp exact-zero universe#1261
MaxGhenis wants to merge 18 commits into
mainfrom
us-puf-entity-split-line32

Commits on Oct 13, 2026
- Carry Schedule E line 32 and its passive subset on the PUF donor (#1239)
  
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  cdd6802
- Register the passive partnership/S-corp leaf across the US spec and pins (#1239)
  
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  e95ec23
- Test the Schedule E line-32 donor and its passive leaf (#1239)
  
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  b9c6057
- Merge origin/main (#1209 raw partnership SE derivation) into #1239
  
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  f6e7c92
- Keep the passive leaf coherent after the late transfer; probe it in releases (#1239)
  
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  0b79b6d
- Re-pin every count and digest the passive leaf moves; fix the H3 fixture tool (#1239)
  
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  5d39631
- Place the passive leaf by the magnitude of each person's own line 32 (#1239)
  
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  ef81a9d
- Test the late-transfer passive rule end to end; re-pin what round 2 moves (#1239)
  
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  01e5c5e
- Re-pin the catalog's resolved-column and undeclared-unit counts (#1239)
  
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  f7c1eee
- Enforce the passive leaf's placement preconditions; refresh stale counts (#1239)
  
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  45a5b98
- Carry Schedule E line 32 by entity on the US PUF donor; retire the S-corp exact-zero universe (#1258)
  
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  85eb94b
- Regenerate spec-engine coverage evidence; pin the new US spec digest (#1258)
  
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  e000e04
- Note the #1258 transfer-target counts in the spec-engine ruling doc
  
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  aa47a3f
- Require both line-32 components for the primary passive placement; finish re-pins (#1258)
  
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  ba4dfa9
- Refuse a partial passive basis before the QRF fit; re-pin seeds (#1258)
  
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  48046eb
- Finish the count and digest re-pins the S-corp transfer target moves (#1258)
  
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  f333029
- Fix three count pins CI found; two are inherited from #1251 (#1258)
  
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  e953167
- Re-pin the spec-bundle coverage-scope and battery counts (#1258)
  
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  2126a5a

Commits

Commits on Oct 13, 2026