IRS Withdraws Directive on Cost-Sharing Arrangement Stock Based Compensation
On 5 August 2019, the U.S. IRS published a memorandum dated 31 July 2019 on the formal withdraw of Directive LB&I-04-0118-005. Directive LB&I-04-0118-005 was issued on 12 January 2018 and provided that examiners were to stop opening new examinations for issues related to stock-based compensation included in cost-sharing agreements until a final decision was known in relation to an appe…
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