<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"
        xmlns:news="http://www.google.com/schemas/sitemap-news/0.9">
  <url>
    <loc>https://www.taxcourtblog.com/news/written-determination-202636003-manner-of-electing-optional-adjustment-to-basis-of-partnership-property-202636003</loc>
    <news:news>
      <news:publication>
        <news:name>TaxCourtBlog</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-17T11:00:19.930Z</news:publication_date>
      <news:title>IRS Grants Extension for Late § 754 Election Following Partner Deaths</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://www.taxcourtblog.com/news/written-determination-202636002-portability-election-under-2010c5a-202636002</loc>
    <news:news>
      <news:publication>
        <news:name>TaxCourtBlog</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-17T07:00:03.198Z</news:publication_date>
      <news:title>IRS Grants Extension for Portability Election Under § 2010(c)(5)(A)</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://www.taxcourtblog.com/news/written-determination-202636001-bequests-etc-to-surviving-spouse-marital-deduction-v-no-marital-deduction-202636001</loc>
    <news:news>
      <news:publication>
        <news:name>TaxCourtBlog</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-16T11:00:28.750Z</news:publication_date>
      <news:title>IRS Grants Extension for Reverse QTIP Election in Private Letter Ruling 202636001</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://www.taxcourtblog.com/news/memorandum-opinion-judge-guider-tc-memo-2026-81-decision-will-be-entered-for-respondent-13093-25</loc>
    <news:news>
      <news:publication>
        <news:name>TaxCourtBlog</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-16T07:00:03.776Z</news:publication_date>
      <news:title>Tax Court Denies $1,400 Recovery Rebate Credit Due to ITIN Use</news:title>
    </news:news>
  </url>
  <url>
    <loc>https://www.taxcourtblog.com/news/memorandum-opinion-judge-weiler-tc-memo-2026-82-an-appropriate-order-will-be-issued-16089-25</loc>
    <news:news>
      <news:publication>
        <news:name>TaxCourtBlog</news:name>
        <news:language>en</news:language>
      </news:publication>
      <news:publication_date>2026-09-15T11:30:13.618Z</news:publication_date>
      <news:title>Dania Wales v. Commissioner of Internal Revenue: Jurisdiction Hinges on Certified Mail Proof</news:title>
    </news:news>
  </url>
</urlset>