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9th Circ. Revives IRS Cost-Sharing Rule Altera Challenged

By Vidya Kauri ( July 24, 2018, 1:06 PM EDT) -- The Ninth Circuit on Tuesday overturned the U.S. Tax Court's invalidation of an IRS regulation challenged by chipmaker Altera Corp., saying the revenue agency was justified in requiring businesses to include stock-based compensation in their cost-sharing agreements with related parties....

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