🇺🇸United StatesAuthority Win

3M Company and Subsidiaries v. Commissioner of Internal Revenue

2025

United States Tax Court (reviewed); U.S. Court of Appeals for the Eighth Circuit

Topics

transfer-pricingsection-482blocked-incomeforeign-legal-restrictionsRoyaltiesIntangibles & IPbrazilchevronadministrative-procedure-actloper-bright

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Official Sources

U.S. Tax Court (reviewed), 3M Co. & Subsidiaries v. Comm’r, 160 T.C. No. 3 (Feb. 9, 2023) (PDF)

U.S. Court of Appeals for the Eighth Circuit, 3M Co. & Subsidiaries v. Comm’r, No. 23-3772 (Oct. 1, 2025) (PDF)

DLA Piper client alert (Mar. 2, 2023)

Miller & Chevalier tax alert (Oct. 10, 2025)

RSM tax alert (Nov. 24, 2025)