https://www.taxcourtblog.com/news/written-determination-202629014-extension-of-time-for-making-certain-elections-202629014 TaxCourtBlog en 2026-07-17T16:00:04.986Z IRS Grants Extension for Late Form 3115 Filing Due to Accounting Firm Oversight https://www.taxcourtblog.com/news/written-determination-202629013-section-168-macrs-202629013 TaxCourtBlog en 2026-07-17T16:00:04.965Z IRS Grants Extension for Late § 168(k)(7) Bonus Depreciation Election https://www.taxcourtblog.com/news/written-determination-202629012-association-v-trust-202629012 TaxCourtBlog en 2026-07-17T16:00:04.933Z IRS Rules on Liquidating Trust Classification Under § 301.7701-4(d) https://www.taxcourtblog.com/news/written-determination-202629011-bequests-etc-to-surviving-spouse-marital-deduction-v-no-marital-deduction-202629011 TaxCourtBlog en 2026-07-17T16:00:04.911Z IRS Grants Extension for QTIP Election After Filing Error https://www.taxcourtblog.com/news/written-determination-202629010-definitions-202629010 TaxCourtBlog en 2026-07-17T16:00:04.892Z IRS Grants Extensions for Late Entity Classification Elections Under § 301.7701-3 https://www.taxcourtblog.com/news/written-determination-202629009-inadvertent-terminations-202629009 TaxCourtBlog en 2026-07-17T16:00:04.870Z IRS Grants Relief for Inadvertent S Corporation Termination Due to Disproportionate Distributions https://www.taxcourtblog.com/news/written-determination-202629008-special-rules-for-capital-gains-invested-in-opportunity-zones-202629008 TaxCourtBlog en 2026-07-17T16:00:04.849Z IRS Grants Relief for Late QOF Self-Certification Election Due to Accounting Firm Oversight https://www.taxcourtblog.com/news/written-determination-202629007-special-rules-for-capital-gains-invested-in-opportunity-zones-202629007 TaxCourtBlog en 2026-07-17T16:00:04.829Z IRS Grants Relief for Late QOF Self-Certification Election Due to Accounting Firm Oversight https://www.taxcourtblog.com/news/written-determination-202629006-special-rules-for-capital-gains-invested-in-opportunity-zones-202629006 TaxCourtBlog en 2026-07-17T16:00:04.810Z IRS Grants Relief for Late QOF Self-Certification Election Due to Accounting Firm Oversight https://www.taxcourtblog.com/news/written-determination-202629005-special-rules-for-capital-gains-invested-in-opportunity-zones-202629005 TaxCourtBlog en 2026-07-17T16:00:04.790Z IRS Grants Relief for Late QOF Self-Certification Election Due to Accounting Firm Oversight https://www.taxcourtblog.com/news/written-determination-202629004-certain-trusts-permitted-as-shareholders-202629004 TaxCourtBlog en 2026-07-17T16:00:04.769Z IRS Grants Relief for Inadvertent Termination of S Corporation Elections Due to Untimely ESBT Elections https://www.taxcourtblog.com/news/written-determination-202629003-reduced-withholding-is-appropriate-202629003 TaxCourtBlog en 2026-07-17T16:00:04.748Z IRS Grants Extension for Withholding Certificates in Cross-Border Reorganization https://www.taxcourtblog.com/news/written-determination-202629002-manner-of-electing-optional-adjustment-to-basis-of-partnership-property-202629002 TaxCourtBlog en 2026-07-17T16:00:04.728Z IRS Grants Extension for Late § 754 Election Following Partner’s Death https://www.taxcourtblog.com/news/written-determination-202629001-manner-of-electing-optional-adjustment-to-basis-of-partnership-property-202629001 TaxCourtBlog en 2026-07-17T16:00:04.691Z IRS Grants Extension for Late § 754 Election Under § 301.9100-3 Relief https://www.taxcourtblog.com/news/tc-opinion-judge-kerrigan-opinion-167-tc-no-4-decision-will-be-entered-under-rule-155-637-23 TaxCourtBlog en 2026-07-15T19:00:24.046Z Piton Holdings, LLC v. Commissioner: Court Rejects $41.6M Conservation Easement Deduction, Imposes 40% Gross Valuation Misstatement Penalty https://www.taxcourtblog.com/news/tc-opinion-judge-kerrigan-167-tc-no-5-an-appropriate-order-and-decision-will-be-entered-11432-25 TaxCourtBlog en 2026-07-15T19:00:23.981Z Siemens Medical Solutions USA, Inc. v. Commissioner of Internal Revenue: Tax Court Rejects IRS Limitation on Foreign Dividends Deduction