Tax Notes Talk

Altera, Again


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Kristen Parillo and Ryan Finley discuss the Ninth Circuit's new opinion in Altera v. Commissioner upholding a regulation requiring that parties to a cost-sharing arrangement share stock-based compensation.

For additional coverage, read these articles in Tax Notes:

  • Altera, the Sequel — Jurisprudence Catches Up With BEPS
  • Altera Decision Revives Commensurate With Income Standard
  • Ninth Circuit Again Upholds Cost-Sharing Regs in Altera




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Tax Notes TalkBy Tax Notes

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