Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Autor:	Reuven S. Avi-Yonah, Ari D. Glogower, Clint Wallace, Stephen E. Shay, Victor Fleischer, Bret Wells, Ruth Mason, Zachary D. Liscow, Noel B. Cunningham, Leandra Lederman, Lily L. Batchelder, Daniel Shaviro, David A. Super, Joshua D. Blank, Mitchell Kane, John P. Steines, Rebecca M. Kysar, David Kamin, Michael S. Knoll, Susan C. Morse
Rok vydání:	2018
Předmět:	Ninth Fleischer Internal revenue law media_common.quotation_subject Art Theology Morse code media_common law.invention
Zdroj:	SSRN Electronic Journal.
ISSN:	1556-5068
Popis:	This amicus curiae brief in Altera Corporation v. Commissioner supports the government's position and the view of the majority in a 9th Circuit opinion issued on July 24, 2018 and later withdrawn. Amici are tax law professors who conclude that the stock-based compensation cost sharing regulations at issue in this case are not arbitrary and capricious, but rather are consistent with the arm's length standard and are valid and reasonable under Section 482 of the Internal Revenue Code.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::8239a856878969f8fa5bc96f3aca78ec https://doi.org/10.2139/ssrn.3260082 Zobrazit plný text záznamu