Exactly how much of a tag set are you documenting? Minimally, this means deciding:
What document type(s) does this documentation cover? (For example, JATS provides a vocabulary for describing the textual and graphical content as well as the bibliographic metadata of journal articles, including research articles; subject-review articles; non-research articles; letters; editorials; book, software, and product reviews; peer reviews, and author responses included with an article. The Tag Set allows for descriptions of the full article content or just the article header metadata.
What document type(s) does this documentation not cover (by design)? JATS does not provide the elements to describe an issue of a journal, a book, a report, or a standard.
Do you define included vocabularies? Is that tag set using namespace metadata from TEI or Dublin core? Does the tag set include MathML? Do you write explanations for these external vocabularies? JATS tag sets may include MathML, XHTML tables, OASIS tables, SVG graphics, etc. JATS does no document MathML, CML (Chemical Markup Language), or SVG. JATS Tag Libraries do provide element and attribute documentation for the XHTML table model, and a separate library for the OASIS CALS Table model.
Do you define all of your tag set or just a portion? Particularly if the tag set you are documenting is drawn from a larger set of elements, it is vital to draw your boundaries.