Jamie Bowles
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In Altera Corp. v. Commissioner, 145 T.C. No. 3 (2015), the Tax Court struck down 2003 Treasury Regulations (T.D. 9088) (the “2003 Regulations”) requiring that taxpayers include stock-based compensation costs in the expenses of qualified cost-sharing arrangements. … Continue Reading
Tax Court Rules on Inclusion of Stock-Based Compensation Costs in Cost-Sharing Agreements
By Jamie Bowles and Michael Fernhoff on Posted in Cost-Sharing Agreements
