United States Ninth Circuit

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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

  • Decided
  • Published 2019/06/07


  • Thomas


  • United States Ninth Circuit