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Tax Court Strikes Down I.R.S. Position on Stock-Based Compensation in Altera Case

Volume 2 No 7   /   Read Article

By Beate Erwin, Stanley C. Ruchelman, and Michael Peggs

Is the Altera case important because it struck down the I.R.S.’s stock-based compensation regulations related to cost sharing agreements? Or is it important because of the procedural analysis, which enabled the Tax Court to be in position to strike down a regulation? Beate Erwin, Stanley C. Ruchelman, and Michael Peggs explain why the case is important for both reasons.  See more →