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doc: note effect of tag comment position
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@ -459,6 +459,10 @@ one, and all tags have values except TAG1:
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In the journal file, a hledger tag value can contain: text, internal whitespace, or punctuation, but not: commas, newlines, or leading/trailing whitespace (putting quotes around it doesn't work, but probably should).
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The position of the comment containing the tag determines what is
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tagged - the whole transaction and all of its postings, or just a
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single posting (cf [transaction comment or posting comment](manual#comments)).
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In [tag queries](manual#queries), remember the tag name must match exactly, while the value part is the usual case-insensitive infix regular expression match.
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#### Directives
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