Altera Corp. v. CIR

  1. February 10, 2020

    Altera Asks US Justices To Hear Cost-Sharing Rules Challenge

    Intel subsidiary Altera Corp. asked the U.S. Supreme Court on Monday to take up the chipmaker's challenge to the Treasury Department's cost-sharing rules, arguing that the Ninth Circuit's decision to uphold the regulations permitted "a startling departure" from administrative law.

  2. July 22, 2019

    Altera Seeks Full 9th Circ. Review Of Cost-Sharing Case

    Chipmaker Altera Corp. on Monday asked all Ninth Circuit judges to rehear a case in which a 2-1 majority found that the Internal Revenue Service was justified in requiring related business entities to include stock-based compensation in their cost-sharing agreements.

  3. June 07, 2019

    9th Circ. Again Revives IRS Cost-Sharing Rule In Altera Row

    A reconstituted Ninth Circuit panel again reached a split decision to revive an IRS regulation challenged by chipmaker Altera Corp., ruling Friday that the agency was justified in requiring related business entities to include stock-based compensation in their cost-sharing agreements.

  4. August 07, 2018

    9th Circ. Withdraws IRS Win In Altera Cost-Sharing Row

    In a move that struck transfer pricing specialists as eerily familiar, the Ninth Circuit on Tuesday withdrew its decision for the IRS in a case in which the agency had argued stock-based compensation costs must be shared with foreign affiliates in cost-sharing arrangements.