https://www.taxcourtblog.com/news/written-determination-202636015-time-for-making-election-202636015 TaxCourtBlog en 2026-09-23T11:30:17.910Z IRS Grants Retroactive QEF Election for PFICs Due to Accounting Firm Oversight https://www.taxcourtblog.com/news/written-determination-202636014-regulations-governing-consolidated-returns-may-v-may-not-file-consolidated-returns-202636014 TaxCourtBlog en 2026-09-23T07:00:23.786Z IRS Grants Extension for Late Consolidated Return Election Under § 1.1502-75(a)(1) https://www.taxcourtblog.com/news/written-determination-202636013-election-by-small-business-corporation-202636013 TaxCourtBlog en 2026-09-22T11:30:03.223Z IRS Grants Relief for Late S Corporation Election Due to Reasonable Cause https://www.taxcourtblog.com/news/written-determination-202636012-extension-of-time-for-making-certain-elections-202636012 TaxCourtBlog en 2026-09-22T07:00:03.280Z IRS Grants Extension for Late Duplicate Form 3115 Filing Due to Fax Transmission Error