https://www.taxcourtblog.com/news/written-determination-202638002-qualified-electing-fund-202638002 TaxCourtBlog en 2026-10-04T11:00:04.943Z IRS Grants Retroactive QEF Election for Unaware PFIC Shareholders https://www.taxcourtblog.com/news/written-determination-202638001-extension-of-time-for-making-certain-elections-202638001 TaxCourtBlog en 2026-10-04T07:00:03.842Z IRS Grants Relief for Late S Corporation and QSub Elections Due to Inadvertent Errors https://www.taxcourtblog.com/news/internal-revenue-bulletin-2026-39-irb26-39 TaxCourtBlog en 2026-10-03T11:30:03.264Z Final Regulations on Qualified Passenger Vehicle Loan Interest Deduction and Information Reporting Requirements https://www.taxcourtblog.com/news/memorandum-opinion-judge-way-tc-memo-2026-88-decision-will-be-entered-under-rule-155-6978-23 TaxCourtBlog en 2026-10-03T07:00:04.688Z Tax Court Upholds $780K in Deficiencies and Fraud Penalties Against Tax Preparer for Underreporting Income