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: |
|
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the government's position and the view of the majority in a 9th Circuit opinion issued on July 24, 2018 and later withdrawn.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: |
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