On 7 August 2018, the U.S. Court of Appeals for the Ninth Circuit filed an order withdrawing the recent opinions in the case of Altera Corp. v. Commissioner of Internal Revenue concerning whether the regulations requiring the allocation of stock-based compensation in cost-sharing arrangements are valid ({News-2018-07-26/A/6-previous coverage}). The order provides that the opinions filed 24 July 2018 are withdrawn to allow time for a reconstituted panel to confer on this appeal, which could result in a reversal of the conclusion that the regulations are valid.