Ninth Circuit withdraws Altera opinion validating IRS-Regulation providing for sharing stock-based compensation costs

Aug 08,2018

The Ninth Circuit Of US Court of Appeals withdraws its opinion in case of Altera Corporation “to allow time for the reconstituted panel to confer on this appeal”;  Earlier, the Ninth Circuit had overturned US Tax Court’s invalidation of part of IRS Cost-Sharing Regulations, 2003 (Final Rule) [which provides that taxpayers have to share stock-based compensation co...

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