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Facebook, Inc. & Subsidiaries v.
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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