https://www.taxcourtblog.com/news/written-determination-202628009-treatment-of-certain-liabilities-202628009 TaxCourtBlog en 2026-07-10T17:00:20.395Z Limited Partner’s Conditional Obligation to Restore Deficit Balance Not a Payment Obligation Under § 1.752-2(b) https://www.taxcourtblog.com/news/written-determination-202628008-election-by-small-business-corporation-202628008 TaxCourtBlog en 2026-07-10T17:00:20.378Z IRS Grants Relief for Late S Corporation Election Under § 1362(b)(5) https://www.taxcourtblog.com/news/written-determination-202628007-special-rules-for-capital-gains-invested-in-opportunity-zones-202628007 TaxCourtBlog en 2026-07-10T17:00:20.362Z IRS Grants Extension for Late QOF Self-Certification Under § 301.9100-3 https://www.taxcourtblog.com/news/written-determination-202628006-definitions-202628006 TaxCourtBlog en 2026-07-10T17:00:20.344Z IRS Grants Extension for Late Entity Classification Election Under § 301.7701-3 https://www.taxcourtblog.com/news/written-determination-202628005-relief-under-irc-2642g1-202628005 TaxCourtBlog en 2026-07-10T17:00:20.327Z IRS Grants Extension for GST Exemption Allocation After Professional Oversight https://www.taxcourtblog.com/news/written-determination-202628004-section-1502-election-to-file-consolidated-return-202628004 TaxCourtBlog en 2026-07-10T17:00:20.311Z IRS Grants Extension for Late Consolidated Return Election Under §1.1502-75(a)(1) https://www.taxcourtblog.com/news/written-determination-202628003-stock-sales-and-distributions-treated-as-asset-transfers-202628003 TaxCourtBlog en 2026-07-10T17:00:20.298Z IRS Grants Extension for Late Section 336(e) Election in Stock Disposition Case https://www.taxcourtblog.com/news/written-determination-202628002-definition-of-real-estate-investment-trust-202628002 TaxCourtBlog en 2026-07-10T17:00:20.281Z IRS Grants Extension for Late TRS Election Under Section 856(l) https://www.taxcourtblog.com/news/written-determination-202628001-definitions-202628001 TaxCourtBlog en 2026-07-10T17:00:20.238Z IRS Grants Extension for Late Entity Classification Election Under § 301.9100-3 https://www.taxcourtblog.com/news/internal-revenue-bulletin-2026-29-irb26-29 TaxCourtBlog en 2026-07-09T20:00:32.050Z IRS Bulletin No. 2026–29: Key Updates on Tax Credits, Trump Accounts, and Excise Taxes