https://www.taxcourtblog.com/news/tc-opinion-judge-nega-167-tc-no-1-an-appropriate-order-and-decision-will-be-entered-27904-15 TaxCourtBlog en 2026-07-02T19:00:04.344Z John R. Dee v. Commissioner of Internal Revenue https://www.taxcourtblog.com/news/internal-revenue-bulletin-2026-28-irb26-28 TaxCourtBlog en 2026-07-02T17:00:05.647Z Internal Revenue Bulletin No. 2026–28 https://www.taxcourtblog.com/news/written-determination-202627008-more-than-one-class-of-stock-202627008 TaxCourtBlog en 2026-07-02T16:00:39.531Z IRS Grants Inadvertent Termination Relief for S Corporation with Multiple Classes of Stock https://www.taxcourtblog.com/news/written-determination-202627007-spin-off-202627007 TaxCourtBlog en 2026-07-02T16:00:39.500Z IRS Rules on Tax-Free Spin-Off Under Sections 355 and 368 https://www.taxcourtblog.com/news/written-determination-202627006-definitions-202627006 TaxCourtBlog en 2026-07-02T16:00:39.471Z IRS Grants Relief for Late and Ineffective QSub Elections Under Sections 1361 and 1362 https://www.taxcourtblog.com/news/written-determination-202627005-definitions-202627005 TaxCourtBlog en 2026-07-02T16:00:39.449Z IRS Grants Relief for Late and Ineffective QSub Elections in Complex S Corporation Structure https://www.taxcourtblog.com/news/written-determination-202627004-definitions-202627004 TaxCourtBlog en 2026-07-02T16:00:39.428Z IRS Grants Extension for Late Entity Classification Election Under § 301.9100-3 https://www.taxcourtblog.com/news/written-determination-202627003-definitions-202627003 TaxCourtBlog en 2026-07-02T16:00:39.412Z IRS Grants Extension for Late Entity Classification Election Under § 301.9100-3 https://www.taxcourtblog.com/news/written-determination-202627002-taxes-on-failure-to-distribute-income-202627002 TaxCourtBlog en 2026-07-02T16:00:39.390Z IRS Permits Private Foundation to Correct Prior-Year Qualifying Distribution Errors for Open Tax Years https://www.taxcourtblog.com/news/written-determination-202627001-portability-election-under-2010c5a-202627001 TaxCourtBlog en 2026-07-02T16:00:39.345Z IRS Grants Extension for Portability Election Under § 2010(c)(5)(A)