December 29, 2023
3M Company v. Commissioner of Internal Revenue
Case Number:
23-3772
Court:
Nature of Suit:
Companies
- 3M Co.
- National Association of Manufacturers
- National Foreign Trade Council
- National Taxpayers Union
- Silicon Valley Tax Directors Group
Sectors & Industries:
View recent docket activity
Reflects complaints, answers, motions, orders and trial notes entered from Jan. 1, 2011.
Additional or older documents may be available in Pacer.
Coverage
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October 01, 2025
8th Circ. Reverses IRS Win In 3M Transfer Pricing Case
The Eighth Circuit reversed a U.S. Tax Court ruling Wednesday that backed the Internal Revenue Service's decision to reallocate nearly $24 million of 3M Co.'s Brazilian income, holding that the transfer pricing regulations underlying the adjustment are invalid.
Parties
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