Altera v. Commissioner: Rule Of Law Or Rule By Fiat?
Published:
Aug 31, 2018
On August 7, 2018, the Ninth Circuit panel vacated its earlier opinion in Altera v. Commissioner that, in a nutshell, had concluded that Treasury had complied with the Administrative Procedure Act (the "APA") in issuing final regulations requiring that cost-sharing agreements take into account stock-based compensation costs such as employee stock options....
Read More
Read More