| Autor: |
Stephen E. Shay, Zachary D. Liscow, Victor Fleischer, Bret Wells, David Gamage, Ariel Jurow Kleiman, Edward D. Kleinbard, Leandra Lederman, Noel B. Cunningham, Eric M. Zolt, Mitchell Kane, John P. Steines, Joshua D. Blank, Leslie Book, Lily L. Batchelder, Clint Wallace, Robert J. Peroni, Ari D. Glogower, Daniel Shaviro, Omri Y. Marian, Keith Fogg, Susan C. Morse, Rebecca M. Kysar, Darien Shanske, Jeremy Bearer-Friend, J. Clifton Fleming, Bryan T. Camp, Ruth Mason, Reuven S. Avi-Yonah |
| Rok vydání: |
2019 |
| Předmět: |
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| Zdroj: |
SSRN Electronic Journal. |
| ISSN: |
1556-5068 |
| Popis: |
The purpose of this brief is to correct and respond to two arguments in Petitioner-Appellee Altera’s petition for rehearing en banc and briefs of amici supporting the petition for rehearing. First, Treasury’s regulation requiring cost sharing of stock-based compensation and the Ninth Circuit panel’s decision are entirely consistent with longstanding precedents, practices and understandings regarding the meaning of the arm’s length standard. Second, reversal of the U.S. Tax Court by a Court of Appeals is an ordinary occurrence that reflects the federal courts’ hierarchy and is not a basis for granting en banc review. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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