3M Company

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The “Coffee and Naps” School of Business Ethics Training: Part 3

There are a number of pieces that come together to make an end-to-end business ethics training system. The emphasis in that sentence was on system – a successful ethics program isn’t just a one-time event. Let’s look at the...more

The 3M Case: Can the IRS Overrule the Supreme Court?

3M Company’s challenge to the validity of Treas. Reg. § 1.482-1(h)(2), if successful, could result in refunds for taxpayers that previously followed the Internal Revenue Service’s regulatory guidance purporting to overrule...more

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