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      <news:publication_date>2026-10-26T11:30:03.186Z</news:publication_date>
      <news:title>IRS Grants Extension for Late QOF Self-Certification Election</news:title>
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      <news:publication_date>2026-10-26T07:00:04.767Z</news:publication_date>
      <news:title>IRS Approves Foreign Statement Reserves for CFC Annuity Contracts Under Section 954(i)(4)(B)(ii)</news:title>
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      <news:publication_date>2026-10-25T11:00:28.335Z</news:publication_date>
      <news:title>IRS Grants Relief for Inadvertent Termination of S Corporation Elections Due to Untimely QSST Election</news:title>
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    <loc>https://www.taxcourtblog.com/news/written-determination-202642001-manner-of-electing-optional-adjustment-to-basis-of-partnership-property-202642001</loc>
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      <news:publication_date>2026-10-25T07:00:04.420Z</news:publication_date>
      <news:title>IRS Grants Extension for Late § 754 Election Under § 301.9100-3</news:title>
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