Take information given in notes from any source and from any issue (AACR2 1.7A2). In general, do not give notes (other than links) for information that is relevant only to an earlier or later record. (1)

Because there are no prescribed sources for notes, brackets are not needed, except when interpolating information given in a quoted note (AACR2 1.7A2.). Brackets may be given to show that information is supplied (e.g., in the "Description based on" note when supplying information that would have been given in brackets in field 362). Example:

See also:

13.2. Constructing notes for serial records