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Case Law
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Veritas
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🇺🇸
United States
Taxpayer Win
VERITAS Software Corporation & Subsidiaries, Symantec Corporation (Successor in Interest to Veritas Software Corporation & Subsidiaries) v. Commissioner of Internal Revenue
2009
U.S. Tax Court
Topics
transfer-pricing
section-482
Cost Sharing
buy-in
Intangibles & IP
software
licensing
CUT
income-method
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Official Sources
Veritas Software Corp. & Subs. v. Commissioner, 133 T.C. No. 14 / 133 T.C. 297 (Dec. 10, 2009) — case text (CourtListener)
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Veritas Software Corp. & Subs. v. Commissioner, 133 T.C. 297 (2009) — case text (vLex reproduction)
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IRS Action on Decision 2010-05 (nonacquiescence in Veritas) (Dec. 6, 2010)
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The Tax Adviser — IRS’s Calculation of Buy-in Payment Held Unreasonable (Feb. 1, 2010)
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Mayer Brown — Tax Court Upends IRS’s Billion Dollar Buy-in Valuation Adjustment in Veritas (Dec. 16, 2009)
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