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). | ||||
| 
 | ||||
| The position of the comment containing the tag determines what is | ||||
| tagged - the whole transaction and all of its postings, or just a | ||||
| single posting (cf [transaction comment or posting comment](manual#comments)). | ||||
| 
 | ||||
| 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. | ||||
| 
 | ||||
| #### Directives | ||||
|  | ||||
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