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Case Law
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Altera
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United States
Authority Win
Altera Corporation & Subsidiaries v. Commissioner of Internal Revenue
2019
United States Court of Appeals for the Ninth Circuit
Topics
transfer pricing
Section 482
cost sharing
QCSA
stock-based compensation
Intangibles & IP
Administrative Procedure Act
Chevron deference
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Official Sources
Altera Corp. & Subsidiaries v. Commissioner, 926 F.3d 1061 (9th Cir. June 7, 2019) (opinion PDF)
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Altera Corp. & Subsidiaries v. Commissioner, 145 T.C. 91 (July 27, 2015) (Tax Court opinion PDF)
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Ninth Circuit order denying rehearing en banc (Nov. 12, 2019) (PDF)
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U.S. Supreme Court docket (certiorari denied June 22, 2020), No. 19-1009
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Crowell & Moring client alert (June 20, 2019) (commentary)
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