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Tax Insight

Accounting Methods Spotlight Q2 2026

  • Insight
  • 5 minute read
  • July 08, 2026

This quarter’s Accounting Methods Spotlight  features:

  • Level-setting a year after OBBBA
  • Federal income tax considerations of tariff refunds after the IEEPA decision
  • Accounting method changes for R&E expenditures under Sections 174/174A 
  • Blue Book explanations of OBBBA provisions
  • Quick recap: Treasury and IRS guidance on OBBBA provisions

Accounting Methods Spotlight Q2 2026

(PDF of 310.67KB)

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Ed Geils

Ed Geils

Global and US Tax Knowledge Management Leader, PwC US

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