Either agreement is enforceable without consideration.
Writtent Blog
MAY 5, 2021
A startup’s business plan may be quite brief, while a mature nonprofit plan may be quite long. In the original tax court case and again in appeals, the IRS argued that Medtronics CUT-based IP transfer pricing approach yielded allocations of income that were inconsistent with arms length pricing, allocating too much income to MPROC.
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