Commissioner of Internal Revenue,
U.S. Tax Court,
No. 21959-16,
filed May 22, 2025
This Tax Court case involved the valuation
of “platform contributions” under
Facebook’s cost sharing agreement
with its Irish subsidiary. The Court
held that the income method is the best
method to value platform contributions
under the subject regulations using
corrected inputs.
Note: Full-text of this case can be accessed by clicking
on the name of the case.
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