This opinion cited by 10 cases:

Xilinx Inc. v. Comm'r , 125 T.C. 37 ( 2005 )


Charles L. Long and Ruth S. Long v. United States , 652 F.2d 675 ( 1981 )


3M Company and Subsidiaries ( 2023 )


Xilinx Inc. and Subsidiaries v. Commissioner , 125 T.C. No. 4 ( 2005 )


Eli Lilly & Co. v. Commissioner , 84 T.C. 996 ( 1985 )


Sundstrand Corp. v. Commissioner , 96 T.C. 226 ( 1991 )


Seagate Technology v. Commissioner , 102 T.C. 149 ( 1994 )


Bausch & Lomb, Inc. v. Commissioner , 92 T.C. 525 ( 1989 )


Nissho Iwai American Corp. v. Commissioner , 50 T.C.M. 1483 ( 1985 )


Perkin-Elmer Corp. v. Commissioner , 66 T.C.M. 634 ( 1993 )