
IRS Victory: 3M Transfer Pricing Challenge Update
Tax Notes Talk
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Introduction
On February 9, the U.S. Tax Court released its long-awaited transfer pricing decision in 3M vs. Commissioner. The case had been pending in the Tax Court since 2013 and was yet another win for the IRS after a long streak of losses. To tell us more about what the court decided and what it means for transfer pricing litigation is Tax Notes contributing editor Ryan Finley.
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