In a recent Law360 article, Kat Gregor provides insight on the Ninth Circuit's ruling in the Altera case. The article analyzes what factors might lead to a reconsideration of the decision—a rare en banc review. If the decision stands, billions of dollars are at stake for multinational corporations. With this idea in mind, Kat noted that "if other companies are in similar positions as Altera and apply for a tax refund, they are now likely to be denied those tax benefits following the Ninth Circuit's decision."

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