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166 results found

Article

McDermott Will & Emery | USA | 5 Jul 2016

Commissioner Files Opening Brief in Ninth Circuit Appeal of Altera

In Altera Corp. v. Commissioner, 145 T.C. No. 3 (July 27, 2015), the Tax Court, in a unanimous reviewed opinion, held that regulations under Section

Article

Alston & Bird LLP | USA | 1 Feb 2011

Mayo and Chevron

The Supreme Court rejected a challenge to Treasury's 2004 regulation defining a medical resident as a worker and not a student for purposes of FICA taxation.

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