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      <news:title>IRS Grants Extension for Late § 754 Election Following Partner’s Death</news:title>
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      <news:publication_date>2026-09-11T07:00:22.350Z</news:publication_date>
      <news:title>IRS Rules on GST Tax Exempt Status and Gift Tax Implications of Trust Settlement Agreement</news:title>
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    <loc>https://www.taxcourtblog.com/news/written-determination-202635008-bequests-etc-to-surviving-spouse-marital-deduction-v-no-marital-deduction-202635008</loc>
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      <news:publication_date>2026-09-10T11:00:26.530Z</news:publication_date>
      <news:title>IRS Grants Extension for QTIP Election Due to Reporting Error on Form 706</news:title>
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      <news:publication_date>2026-09-10T07:00:03.307Z</news:publication_date>
      <news:title>IRS Grants Inadvertent Termination Relief Under § 1362(f) for S Corporation with Ineligible Shareholder</news:title>
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