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9th Circ. Withdraws IRS Win In Altera Cost-Sharing Row

Law360 (August 7, 2018, 2:14 PM EDT) -- In a move that struck transfer pricing specialists as eerily familiar, the Ninth Circuit on Tuesday withdrew its decision for the IRS in a case in which the agency had argued stock-based compensation costs must be shared with foreign affiliates in cost-sharing arrangements.

The now-withdrawn Ninth Circuit opinion that went against Altera Corp., an Intel Corp. subsidiary, represented a rare win for the Internal Revenue Service in a transfer pricing case. (AP)

The opinion withdrawn Tuesday resembles a May 2009 ruling by the Ninth Circuit for...
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Case Information

Case Title

Altera Corp. v. CIR


Case Number

16-70496

Court

Appellate - 9th Circuit

Nature of Suit

Date Filed

February 23, 2016


Case Title

Altera Corp. v. CIR


Case Number

16-70497

Court

Appellate - 9th Circuit

Nature of Suit

Date Filed

February 23, 2016

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