I don't know offhand of any documentation mentioning it, but in this blog from the InfoPath team, the blog author acknowledges this limit (in the comments):
http://blogs.msdn.com/b/infopath/archive/2006/12/04/xpath-powers-calculating-totals.aspx
You can also verify this for yourself, by creating a rule like this on a field:
Set (self) to expression . + 1
Then preview the form and place a 0 in this field and tab out. The rule will error out and the value in the field will be 15, meaning the rule executed 15 times before the error.