Commensurate With Income Standard For Intangible Property Transfers Cases

3M Company v. Commissioner of Internal Revenue

Eighth Circuit Denies 3M Royalty Deductions for Foreign Subsidiary Payments

3M Company v. Commissioner of Internal Revenue, decided by Eighth Circuit on October 1, 2025, resulted in a defendant win outcome. The Eighth Circuit affirmed the Tax Court's decision, holding that 3M...