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Case Law
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Amazon
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United States
Taxpayer Win
Amazon.com, Inc. & Subsidiaries v. Commissioner of Internal Revenue
2017
United States Tax Court
Topics
transfer-pricing
section-482
cost-sharing-arrangement
buy-in
intangible-valuation
CUT
discounted-cash-flow
useful-life
residual-business-assets
intangible-development-costs
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Official Sources
Amazon.com, Inc. & Subsidiaries v. Commissioner, 148 T.C. No. 8 (Mar. 23, 2017) (U.S. Tax Court Opinion Viewer)
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Amazon.com, Inc. & Subsidiaries v. Commissioner, 148 T.C. No. 8 (PDF copy)
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Amazon wins transfer-pricing case (The Tax Adviser, Jun. 1, 2017)
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Amazon.com, Inc. & Subsidiaries v. Commissioner, 934 F.3d 976 (9th Cir. 2019) (PDF)
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