https://www.taxcourtblog.com/news/written-determination-202623016-section-1502-election-to-file-consolidated-return-202623016 TaxCourtBlog en 2026-06-05T16:00:24.511Z IRS Grants Extension for Late Consolidated Return Election Under § 1.1502-75(a)(1) https://www.taxcourtblog.com/news/written-determination-202623015-section-1502-election-to-file-consolidated-return-202623015 TaxCourtBlog en 2026-06-05T16:00:24.495Z IRS Grants Extension for Late Consolidated Return Election Under § 301.9100-3 https://www.taxcourtblog.com/news/written-determination-202623014-installment-method-available-v-not-available-202623014 TaxCourtBlog en 2026-06-05T16:00:24.473Z IRS Grants Relief for Inadvertent Election Out of Installment Sale Method https://www.taxcourtblog.com/news/written-determination-202623013-definition-of-real-estate-investment-trust-202623013 TaxCourtBlog en 2026-06-05T16:00:24.458Z IRS Rules on REIT Loan Treatment in Joint Ventures Under § 856 https://www.taxcourtblog.com/news/written-determination-202623012-manner-of-electing-optional-adjustment-to-basis-of-partnership-property-202623012 TaxCourtBlog en 2026-06-05T16:00:24.432Z IRS Grants Extension for Late § 754 Election Following Partner’s Death https://www.taxcourtblog.com/news/written-determination-202623011-late-elections-202623011 TaxCourtBlog en 2026-06-05T16:00:24.399Z IRS Grants Extension for Late S Corporation and Entity Classification Elections https://www.taxcourtblog.com/news/written-determination-202623010-manner-of-electing-optional-adjustment-to-basis-of-partnership-property-202623010 TaxCourtBlog en 2026-06-05T16:00:24.390Z IRS Grants Extension for Late § 754 Election Following Partner’s Death https://www.taxcourtblog.com/news/written-determination-202623009-manner-of-electing-optional-adjustment-to-basis-of-partnership-property-202623009 TaxCourtBlog en 2026-06-05T16:00:24.378Z IRS Grants Extension for Late § 754 Election Following Partner's Death https://www.taxcourtblog.com/news/written-determination-202623008-securities-traders-202623008 TaxCourtBlog en 2026-06-05T16:00:24.364Z IRS Denies Late Mark-to-Market Election for Corporation Due to Hindsight and Lack of Good Faith https://www.taxcourtblog.com/news/written-determination-202623007-special-rules-for-capital-gains-invested-in-opportunity-zones-202623007 TaxCourtBlog en 2026-06-05T16:00:24.348Z IRS Grants Extension for Consolidated Group to Make QOF Elections Under Section 1400Z-2 https://www.taxcourtblog.com/news/written-determination-202623006-special-rules-for-capital-gains-invested-in-opportunity-zones-202623006 TaxCourtBlog en 2026-06-05T16:00:24.308Z IRS Grants Extension for Late QOF Self-Certification Under § 301.9100-3 https://www.taxcourtblog.com/news/written-determination-202623005-gain-or-loss-recognized-on-property-distributed-in-complete-liquidation-202623005 TaxCourtBlog en 2026-06-05T16:00:24.297Z IRS Grants Extension for Late Section 336(e) Election in S Corporation Stock Disposition https://www.taxcourtblog.com/news/written-determination-202623004-qualified-domestic-trusts-deductible-v-not-deductible-202623004 TaxCourtBlog en 2026-06-05T16:00:24.287Z IRS Grants Waiver for QDOT Conveyance Requirement in Estate Tax Case https://www.taxcourtblog.com/news/written-determination-202623003-section-168-macrs-202623003 TaxCourtBlog en 2026-06-05T16:00:24.274Z IRS Grants Relief for Late S Corporation Tax Year Election Under § 301.9100-3 https://www.taxcourtblog.com/news/written-determination-202623002-imposition-of-tax-on-heavy-trucks-and-trailers-sold-at-retail-taxable-v-non-taxable-202623002 TaxCourtBlog en 2026-06-05T16:00:24.261Z IRS Rules Military Vehicles Subject to 12% Federal Excise Tax Despite Off-Highway and Mobile Machinery Exemptions https://www.taxcourtblog.com/news/written-determination-202623001-bequests-etc-to-surviving-spouse-marital-deduction-v-no-marital-deduction-202623001 TaxCourtBlog en 2026-06-05T16:00:24.220Z IRS Grants Extension for QDOT Election Due to Tax Professional's Oversight https://www.taxcourtblog.com/news/internal-revenue-bulletin-2026-24-irb26-24 TaxCourtBlog en 2026-06-05T15:00:21.852Z IRS Provides Guidance on Qualified Long-Term Care Distributions Under SECURE 2.0 Act https://www.taxcourtblog.com/news/memorandum-opinion-judge-pugh-tc-memo-2026-46-decision-will-be-entered-under-rule-155-7382-24 TaxCourtBlog en 2026-06-04T19:00:16.633Z Paschall v. Commissioner: Tax Court Rules Cryptocurrency Staking Rewards Are Taxable Income Upon Receipt