TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, December 13, 2018

Johnson: Altera's Bonkers Accounting — Stock Compensation Really Is A Cost

Calvin Johnson (Texas), Altera's Bonkers Accounting: Stock Compensation Really is a Cost, 161 Tax Notes 339 (Oct. 15, 2018):

In this article, Johnson discusses Altera v. Commissioner, 145 T.C. 91 (2015), on appeal in the Ninth Circuit and the regulations that would match the costs of stock compensation to foreign income under a qualified cost-sharing agreement, and he argues that there is no merit to professor Joseph A. Grundfest’s claims that stock compensation has no cost.

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