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“Facebook v. Commissioner: ‘Like’ on
New Regulations, but ‘It’s Complicated’
on Valuations,”
by Poonam Khaira Sidhu,
posted May 7, 2026


This paper discusses the IRS’s approach to valuing Facebook Inc.’s (now Meta Platforms’) intangibles.  The decision in Facebook tackles everything from cost-sharing payments to the validity of the 2009 regulations.  

Note: Full-text of this paper can be obtained by clicking on the above title.


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