https://www.taxcourtblog.com/news/written-determination-202634003-extension-of-time-for-making-certain-elections-202634003 TaxCourtBlog en 2026-08-30T11:30:18.251Z IRS Grants Relief for Late Election to Change Taxable Year Due to Majority Owner's Death https://www.taxcourtblog.com/news/written-determination-202634002-election-by-small-business-corporation-202634002 TaxCourtBlog en 2026-08-30T07:00:28.743Z IRS Grants Relief for Inadvertent S Corporation Election Errors https://www.taxcourtblog.com/news/written-determination-202634001-cost-sharing-arrangements-stock-based-compensation-stock-options-202634001 TaxCourtBlog en 2026-08-29T11:30:16.647Z IRS Grants Consent for Elective Method in Cost Sharing Arrangements for Stock-Based Compensation https://www.taxcourtblog.com/news/internal-revenue-bulletin-2026-35-irb26-35 TaxCourtBlog en 2026-08-29T07:00:25.550Z IRS Bulletin No. 2026–35: Key Updates on Enhanced Oil Recovery Credit, Estate Tax Special Use Valuation, Saver’s Match Contributions, and Rollover Procedures