https://www.taxcourtblog.com/news/written-determination-202636007-definition-of-real-estate-investment-trust-202636007 TaxCourtBlog en 2026-09-19T11:30:03.372Z IRS Grants Extension for Late REIT and RPTOB Elections Due to Courier Failure https://www.taxcourtblog.com/news/written-determination-202636006-definition-of-real-estate-investment-trust-202636006 TaxCourtBlog en 2026-09-19T07:00:27.710Z IRS Grants Extension for Late REIT and RPTOB Elections Due to Courier Failure https://www.taxcourtblog.com/news/written-determination-202636005-special-rules-for-capital-gains-invested-in-opportunity-zones-202636005 TaxCourtBlog en 2026-09-18T11:30:23.299Z IRS Grants Extension for Late QOF Self-Certification Due to Accounting Firm Error https://www.taxcourtblog.com/news/written-determination-202636004-qualified-domestic-trusts-deductible-v-not-deductible-202636004 TaxCourtBlog en 2026-09-18T07:00:21.355Z IRS Grants Extension for Late QDOT Certification After Surviving Spouse Gains U.S. Citizenship