bpo-45464: [doc] Explain that subclassing multiple exceptions is fragile (GH-29094) (GH-29104)

Co-authored-by: Pablo Galindo Salgado <Pablogsal@gmail.com>
(cherry picked from commit dff0b713436e286bb1afdd7c6f3093c8e8db16dd)

Co-authored-by: Ɓukasz Langa <lukasz@langa.pl>
diff --git a/Doc/library/exceptions.rst b/Doc/library/exceptions.rst
index 1a883ba..f8a692e 100644
--- a/Doc/library/exceptions.rst
+++ b/Doc/library/exceptions.rst
@@ -34,6 +34,10 @@
 information on defining exceptions is available in the Python Tutorial under
 :ref:`tut-userexceptions`.
 
+
+Exception context
+-----------------
+
 When raising (or re-raising) an exception in an :keyword:`except` or
 :keyword:`finally` clause
 :attr:`__context__` is automatically set to the last exception caught; if the
@@ -67,6 +71,25 @@
 exception that was raised.
 
 
+Inheriting from built-in exceptions
+-----------------------------------
+
+User code can create subclasses that inherit from an exception type.
+It's recommended to only subclass one exception type at a time to avoid
+any possible conflicts between how the bases handle the ``args``
+attribute, as well as due to possible memory layout incompatibilities.
+
+.. impl-detail::
+
+   Most built-in exceptions are implemented in C for efficiency, see:
+   :source:`Objects/exceptions.c`.  Some have custom memory layouts
+   which makes it impossible to create a subclass that inherits from
+   multiple exception types. The memory layout of a type is an implementation
+   detail and might change between Python versions, leading to new
+   conflicts in the future.  Therefore, it's recommended to avoid
+   subclassing multiple exception types altogether.
+
+
 Base classes
 ------------