Bausch & Lomb Incorporated and Consolidated Subsidiaries v. Commissioner of Internal Revenue

1989

U.S. Tax Court; affirmed by U.S. Court of Appeals for the Second Circuit

Topics

transfer-pricingsection-482CUPcomparable-uncontrolled-pricetangible-propertyroyaltyIntangibles & IPmanufacturingIrelandsoft-contact-lensesUS-tax-courtsecond-circuit

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Official Sources

Bausch & Lomb, Inc. v. Commissioner, 92 T.C. 525 (U.S. Tax Court 1989) (opinion)

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Bausch & Lomb Inc. v. Commissioner, 933 F.2d 1084 (2d Cir. 1991) (affirming)

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