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IRS Urges 9th Circ. To Revive Cost-Sharing Rule

By Cara Bayles ( October 16, 2018, 10:58 PM EDT) -- The IRS asked the Ninth Circuit for a second time on Tuesday to reverse the U.S. Tax Court's invalidation of an agency rule challenged by chipmaker Altera Corp., arguing it hadn't flouted federal law in requiring businesses to include stock-based compensation in their cost-sharing agreements with related parties....

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