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This quarter’s Accounting Methods Spotlight features:
- Inventory sales carved out from Section 250 computation
- IRS revises fact sheet on Section 163(j) deduction limit
- Inflation adjustments published for some energy production credits
- Eligibility for Section 45Q carbon capture credits is expanded
- Treasury and IRS released 2026-2027 Priority Guidance Plan and identified obsolete guidance
- Assessing the impact of DISE on accounting methods
Accounting Methods Spotlight Q3 2026
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