Altera's Bonkers Accounting: Stock Compensation Really is a Cost

9 Pages Posted: 11 Dec 2018

See all articles by Calvin H. Johnson

Calvin H. Johnson

University of Texas at Austin - School of Law

Date Written: December 11, 2018

Abstract

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.

Suggested Citation

Johnson, Calvin Harsha, Altera's Bonkers Accounting: Stock Compensation Really is a Cost (December 11, 2018). 161 Tax Notes 339 (October 15, 2018). Available at SSRN: https://ssrn.com/abstract=3299522

Calvin Harsha Johnson (Contact Author)

University of Texas at Austin - School of Law ( email )

727 East Dean Keeton Street
Austin, TX 78705
United States
512-232-1306 (Phone)
512-232-2399 (Fax)

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