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Tax Coda

Tax Coda Weekly Digest — February 15, 2026

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Tax Coda
Feb 15, 2026
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This week pulled transparency into focus. Public companies began showing where cash taxes actually move. Courts tightened procedural limits around installment agreements and passport revocations. The IRS adjusted compliance timelines under SECURE 2.0. One taxpayer proved that not every side venture is a hobby under §183. And tariffs imposed under emergency authority now face unavoidable congressional votes and pending judicial review.

Airbnb 2025 cash taxes show limited geographic detail

Airbnb’s 2025 Form 10-K reflects the new requirement to disclose cash income taxes paid, but offers a limited country-level breakdown. The filing aggregates most payments without meaningful jurisdiction-by-jurisdiction clarity. While technically compliant, the disclosure leaves investors with only partial insight into geographic tax exposure.

Why It Matters:

  • Cash taxes paid are now a required transparency metric.

  • Aggregated disclosure limits risk assessment by jurisdiction.

  • Investors and regulators will com…

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