FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT ALTERA CORPORATION & Nos. 16-70496 SUBSIDIARIES, 16-70497 Petitioner-Appellee, Tax Ct. Nos. v. 6253-12 9963-12 COMMISSIONER OF INTERNAL REVENUE, ORDER Respondent-Appellant.

Filed August 7, 2018 Before: Sidney R. Thomas, Chief Judge, and Susan P. Graber and Kathleen M. O’Malley * Circuit Judges.

ORDER The Opinions filed July 24, 2018, are hereby withdrawn to allow time for the reconstituted panel to confer on this appeal.

* The Honorable Kathleen M. O’Malley, United States Circuit Judge for the U.S. Court of Appeals for the Federal Circuit, sitting by designation.