Law360, New York (July 15, 2014, 6:25 PM EDT) -- The first half of 2014 has witnessed a whirlwind of high-impact tax rulings that will alter how the Internal Revenue Service and major corporations conduct business, such as the U.S. Supreme Court's much-anticipated ruling on evidentiary hearings for IRS summonses and a spring pronouncement that employee severance payments are taxable wages.
The Supreme Court is notoriously gun-shy about accepting tax cases, but this year's roster focused a sharp eye on the IRS' tax administration practices, including a March decision in U.S. v. Quality Stores Inc. that set a bright line for severance payments and sank more than $1 billion worth of...
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