5 Important Points From Latest Altera Cost-Sharing Opinion

By Henry Birnkrant, Ryan Kelly and Stefanie Kavanagh (August 5, 2019, 2:05 PM EDT) -- Last August, just weeks after handing the IRS a big victory, the U.S. Court of Appeals for the Ninth Circuit withdrew its opinion in Altera v. Commissioner. Luckily for the IRS, it once again came out on top in the Ninth Circuit's June 7, 2019 opinion.[1]...

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