Altera's Bonkers Accounting: Stock Compensation Really is a Cost
9 Pages Posted: 11 Dec 2018
Date Written: December 11, 2018
In this article, Johnson discusses Altera v. Commissioner, 145 T.C. 91 (2015) on appeal in the Ninth Circuit and the regulations that would match the costs of stock compensation to foreign income under a qualified cost-sharing agreement, and he argues that there is no merit to professor Joseph A. Grundfest’s claims that stock compensation has no cost.
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