US: IRS “practice unit” sets forth examination guidance on the inclusion of stock based compensation in cost sharing arrangements
Executive summary
As part of the Internal Revenue Service (IRS) Large Business and International Division’s (LB&I’s) knowledge management efforts, on 30 September 2020, the IRS released a new practice unit titled “Cost Sharing Arrangements with Stock Based Compensation” (DCN INT-T-226). The practice unit focuses on the inclusion of stock-based compensation (SBC) as an intangible development cos…
Continue Reading