This week we look at:

• Supreme Court Invalidates Executive Tariffs Under IEEPA

• Special Depreciation Allowance Under the OBBBA

• CAMT Adjustments and Relief

• Circuit Split on Third-Party Fraud

• Valuation and Penalties in Syndicated Conservation Easements

An audio only version of this week’s broadcast can be downloaded or streamed below:

PDFs with the articles for this week’s update and copies of the slides can be dowloaded below:

• Current Federal Tax Developments 2026-02-23

• Slides Current Federal Tax Developments 2026-02-03