https://www.taxcourtblog.com/news/written-determination-202626005-section-168-macrs-202626005 TaxCourtBlog en 2026-06-26T17:00:19.331Z IRS Grants Extension for Late Election to Avoid Tax-Exempt Controlled Entity Status https://www.taxcourtblog.com/news/written-determination-202626004-manner-of-electing-optional-adjustment-to-basis-of-partnership-property-202626004 TaxCourtBlog en 2026-06-26T17:00:19.300Z IRS Grants Extension for Late § 754 Election Under § 301.9100-3 https://www.taxcourtblog.com/news/written-determination-202626003-special-rules-for-capital-gains-invested-in-opportunity-zones-202626003 TaxCourtBlog en 2026-06-26T17:00:19.281Z IRS Grants Relief for Late QOF Self-Certification Due to Tax Professional Oversight https://www.taxcourtblog.com/news/written-determination-202626002-special-rules-for-capital-gains-invested-in-opportunity-zones-202626002 TaxCourtBlog en 2026-06-26T17:00:19.261Z IRS Grants Extension for Late QOF Self-Certification Due to Tax Professional Oversight https://www.taxcourtblog.com/news/written-determination-202626001-definitions-202626001 TaxCourtBlog en 2026-06-26T17:00:19.226Z IRS Grants Extension for Late Entity Classification Election Under § 301.9100-3 https://www.taxcourtblog.com/news/internal-revenue-bulletin-2026-27-irb26-27 TaxCourtBlog en 2026-06-25T20:00:04.259Z IRS Updates Energy Community Bonus Credit Eligibility Under Inflation Reduction Act