Xilinx, Inc. v. Commissioner’s Empirical Analysis
567 F.3d 482 · 2009
Citation profile
2 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 41 · 26 U.S.C. § 421 · 26 U.S.C. § 482 · 26 U.S.C. § 6662 · 26 U.S.C. § 72 · 26 U.S.C. § 83 · 26 U.S.C. § 88
Relies on United States v. Mead Corp. · Bowen v. Georgetown University Hospital · Sumitomo Shoji America, Inc. v. Avagliano · Medellin v. Texas · United States v. Merriam
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For purposes of this section, a controlled participant’s costs of developing intangibles for a taxable year mean all of the costs incurred by that participant related to the intangible development area, plus all of the cost sharing payments it makes to other controlled and uncontrolled participants, minus all of the cost sharing payments it receives from other controlled and uncontrolled participants. Costs incurred related to the intangible development area consist of: operating expenses, as defined in § 1.482 — 5(d)(3), other than depreciation or amortization expense, plus (to the extent not included in such operating expenses, as defined in § 1.482-5(d)(3)) the charge for the use of any tangible property made available to the qualified cost sharing arrangement.”
1 later decision quote this exact passage · from the majority“The purpose of section 482 is to ensure that taxpayers clearly reflect income attributable to controlled transactions and to prevent the avoidance of taxes with respect to such transactions. Section 482 places a controlled taxpayer on a tax parity with an uncontrolled taxpayer by determining the true taxable income of the controlled taxpayer. This section sets forth general principles and guidelines to be followed under section 482.”
1 later decision quote this exact passage · from the majority“It is understood that the 'commensurate with income' standard for determining appropriate transfer prices for intangibles, added to Code section 482 by the Tax Reform Act of 1986, was designed to operate consistently with the arm's-length standard.”
1 later decision quote this exact passage · from the concurrence
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.