000 00971nab a2200229 c 4500
999 _c143558
_d143558
003 ES-MaIEF
005 20210209135155.0
007 ta
008 210209t2020 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _968733
_aCurtis, Stephen L.
245 0 _aFacebook, the IRS, and the commensurate with income standard
_c by Stephen L. Curtis
260 _c2020
500 _aDisponible también en formato electrónico.
500 _aResumen.
520 _aIn this article, the author applies the commensurate with income standard embodied in reg. section 1.482-7(i)(6) to analyze the IRS's proposed adjustment to Facebook Inc.'s 2010 cost-sharing arrangement.
650 4 _965019
_aECONOMÍA COLABORATIVA
650 4 _aIMPUESTOS
_947460
650 4 _aESTADOS UNIDOS
_942888
773 0 _9164259
_oOP 138-Bis/2020/100/12
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_gv. 100, n. 12, December 21, 2020, p. 1639-1682
942 _cART