Tax Insights and Updates

FPA Brief 011 covers the Kwong appeal, IEEPA tariff refunds, Oct. 1 per diem rates, Section 1062 farmland sales and proposed CFC ownership rules.

FPA Brief 010 covers Michigan's Sept. 30 FTE deadline, Canadian import restrictions, LIFO planning, new IRS penalty relief and data center tax incentives.

FPA Brief 009 covers the Sept. 15 tax deadline, 100% bonus depreciation, Section 168(n), permanent Opportunity Zones and the shift from GILTI to NCTI.

FPA Executive Tax Brief Issue 008 covering construction accounting, Section 174A R&D, Section 987, BOI reporting and energy tax incentives.

FPA Brief 007 covers Section 163(j), the FIRE-to-IRIS transition, Opportunity Zones 2.0, Section 45X sourcing rules and September estimated taxes.

FPA Brief covers conservation easement enforcement, polysilicon tariffs, the Section 48D deadline, Trump Account employer contributions and Canada trade retaliation.

FPA Executive Tax Brief 005 covers overtime reporting, Form 5472, manufacturing costs, the $32M contractor threshold and 2026 Opportunity Zone gains.

FPA Executive Tax Brief 004 covers paid-leave credits, Canadian tariffs, R&D reporting, residential contract accounting and IRS Business Tax Account updates.

FPA Executive Tax Brief 003 explains new tariffs, NCTI, production-property expensing, Opportunity Zone guidance, and proposed IRS reforms.

The FPA Executive Tax Brief covers this week's most important developments affecting construction, manufacturing, real estate, and international businesses

FPA Executive Tax Brief™ Issue No. 001 | Week of July 21–27, 2026 Strategic Tax Intelligence for CEOs, CFOs & Growth-Focused Business Owners Estimated Reading Time: 7 Minutes Industries Covered This Week ✔ Construction ✔ Manufacturing ✔ Real Estate Development ✔ Multi-State Businesses

Learn how the Kwong v. United States decision may create IRS penalty refund opportunities for businesses that paid penalties during the COVID disaster period.

Section 179 vs Bonus Depreciation: Which Strategy Is Right for Mid-Market Companies?

Nexus tax exposure can be triggered by revenue alone. Learn how multi-state businesses can identify risk, avoid penalties, and strategically manage tax obligations.