https://www.taxcourtblog.com/news/foreign-currency-gain-or-loss-of-controlled-foreign-corporations-2026-16569 TaxCourtBlog en 2026-08-25T07:00:03.235Z Proposed Rules for CFC Exemption Election and Foreign Currency Gain or Loss Regulations https://www.taxcourtblog.com/news/written-determination-202633010-arbitrage-202633010 TaxCourtBlog en 2026-08-24T11:00:39.113Z IRS Rules on Extraordinary Costs and Bond Financing for Public Utility Authority https://www.taxcourtblog.com/news/written-determination-202633009-termination-of-election-202633009 TaxCourtBlog en 2026-08-24T07:00:38.611Z IRS Grants Relief for Inadvertent Termination of S Corporation Election Due to Missing QSST Election https://www.taxcourtblog.com/news/written-determination-202633008-regulations-governing-consolidated-returns-may-v-may-not-file-consolidated-returns-202633008 TaxCourtBlog en 2026-08-23T11:30:03.103Z IRS Grants Extension for Late Consolidated Return Election Under § 1.1502-75(a)(1)