United States Ninth Circuit
Altera Corp. v. Commissioner of Internal Revenue, 16-70496
Upheld the validity of a Treasury Department regulation. The provision's focus is that related business entities must share the cost of employee stock compensation in order for their cost-sharing arrangements to be classified as qualified cost-sharing arrangements. Reversed the judgment of the U.S. Tax Court.
Appellate Information
- Published 2019/06/07
Judges
- Thomas
Court
- United States Ninth Circuit