🇺🇸United StatesTaxpayer Win

Xilinx, Inc. v. Commissioner

2010

US Court of Appeals for the Ninth Circuit

Topics

transfer-pricingsection-482Cost SharingQCSAstock-based-compensationemployee-stock-optionsIntangibles & IParms-length-standardNinth-Circuit

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Official Sources

Xilinx, Inc. v. Commissioner, 598 F.3d 1191 (9th Cir. 2010) (opinion PDF)

IRS Action on Decision 2010-03 (acq. in result only; pre-2003 regs)

Xilinx, Inc. v. Commissioner, 125 T.C. 37 (2005) (Tax Court)

Miller & Chevalier Tax Alert (Mar. 24, 2010)

The Tax Adviser: Cost-Sharing Agreements and the Arm’s-Length Standard (Jan. 1, 2011)