Wednesday, July 6, 2016
Following up on my previous posts on Altera Corp. & Subs. v. Commissioner, 145 T.C. No. 3 (July 27, 2015), in which the Tax Court unanimously (15-0) invalidated the Section 482 stock-based compensation cost sharing regulations:
- TaxProf Blog op-ed: Altera Corp. & Subs. v. Commissioner: The Tax Court Delivers An APA-Based Smackdown, by Kristin Hickman (Minnesota)
- Alphabet Could Be Big Winner If Intel Wins Altera Appeal In 9th Circuit
Two groups of tax professors have filed amicus briefs with the 9th Circuit on behalf of the IRS:
- Anne Alstott (Yale), Reuven Avi-Yonah (Michigan), Lily Batchelder (NYU), Joshua Blank (NYU), Noel Cunningham (NYU), Victor Fleischer (San Diego), Ari Glogower (Ohio State), David Kamin (NYU), Mitchell Kane (NYU), Sally Katzen (NYU), Edward Kleinbard (USC), Michael Knoll (Pennsylvania), Rebecca Kysar (Brooklyn), Zachary Liscow (Yale), Daniel Shaviro (NYU), John Steines (NYU), David Super (Georgetown), Clint Wallace (NYU), George Yin (Virginia)
- J. Richard Harvey (Villanova), Leandra Lederman (Indiana), Ruth Mason (Virginia), Susan Morse (Texas), Stephen Shay (Harvard), Bret Wells (Houston)
Dan Shaviro has more here.