Tax Notes contributing editor Ryan Finley discusses the IRS’s major win in 3M and how it may affect other transfer pricing cases. Listen to related episodes:Transfer Pricing Litigation Update IITransfer Pricing Litigation UpdateCoca-Cola Transfer Pricing Challenge FizzlesFor additional coverage, read these articles in Tax Notes:Analysis: 3M and the Renaissance of the Commensurate With Income StandardSupplemental Briefing Requested in Coca-Cola Transfer Pricing CaseTax Court Rejects 3M’s Challenge of Blocked Income RegsAnalysis: Brazilian Transfer Pricing Reforms Ease U.S. Tax FrictionsFollow us on Twitter:Ryan Finley: @ryanmfinleyDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Alexis Hart