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Apr 16, 2024 | 
lexblog.com | Jeremy Gove
In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove welcomes Tyler Henderson, Senior Tax Manager at Amazon, for a discussion about Tyler’s experiences as a SALT practitioner. Tyler sheds light on his journey to his current position, including why he chose to enter the tax field, what he enjoys about his role and what drives him to serve in the educational sector, as well.
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Apr 4, 2024 | 
lexblog.com | Jeremy Gove |Sharon Kaur
The Florida First District Court of Appeal held that Florida’s annual corporate income tax net operating loss (NOL) deduction limit is the same as the federal limit. Verizon Communications Inc. (Verizon) accumulated federal and state NOLs upon its 2006 acquisition of MCI, Inc. ($15 billion federal and $267 million Florida NOLs) and 2011 acquisition of Terremark Worldwide, Inc. ($308 million federal and $238 million Florida NOLs).
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Apr 4, 2024 | 
lexology.com | Jeremy Gove |Sharon Kaur
The Florida First District Court of Appeal held that Florida’s annual corporate income tax net operating loss (NOL) deduction limit is the same as the federal limit. Verizon Communications Inc. (Verizon) accumulated federal and state NOLs upon its 2006 acquisition of MCI, Inc. ($15 billion federal and $267 million Florida NOLs) and 2011 acquisition of Terremark Worldwide, Inc. ($308 million federal and $238 million Florida NOLs).
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Mar 22, 2024 | 
lexblog.com | Timothy A. Gustafson |Jeremy Gove
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Counsel Jeremy Gove welcomes back Sacramento SALT Partner Tim Gustafson for another California-focused conversation! Tim and Jeremy base their discussion around a recent article Tim co-authored in Tax Notes State with Associate Sharon Kaur about the California FTB’s informal guidance.
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Mar 21, 2024 | 
lexblog.com | Jeffrey Friedman |Jeremy Gove
Delaware is only the 45th most populous state, yet it bears outsized importance for corporate America. In this article published by Bloomberg Law, Eversheds Sutherland attorneys Jeff Friedman and Jeremy Gove explain that while there are a number of reasons to incorporate in Delaware, including the state’s breadth of corporate law experience, corporations will pay for the Delaware brand in the form of significant annual franchise tax obligations—imposed on every legal entity incorporated there.
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Dec 27, 2023 | 
lexology.com | Todd Betor |Elizabeth S. Cha |Ted Friedman |Cyavash Ahmadi |Madison Ball |Jeremy Gove | +1 more
On December 27, 2023, the New York State Department of Taxation and Finance (Department) officially adopted the business corporation franchise tax regulations it submitted to the State Register on August 9, 2023 – marking the final step in the State Administrative Procedure Act (SAPA) process to implement regulations regarding the state’s corporate tax reform that was enacted nearly a decade ago.
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Dec 21, 2023 | 
lexblog.com | Jeffrey Friedman |Jeremy Gove
In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes Partner Jeff Friedman for another discussion of a landmark state tax case. For this installment, Jeff and Jeremy jump into Moorman Manufacturing Co. v. Bair, discussing the history of 3-factor apportionment, and how the Moorman decision paved the way for states shifting to single-sales factor apportionment.
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Dec 21, 2023 | 
lexology.com | Jeffrey Friedman |Jeremy Gove
Click here to listen the audioIn this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes Partner Jeff Friedman for another discussion of a landmark state tax case. For this installment, Jeff and Jeremy jump into Moorman Manufacturing Co. v. Bair, discussing the history of 3-factor apportionment, and how the Moorman decision paved the way for states shifting to single-sales factor apportionment.
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Nov 30, 2023 | 
lexblog.com | Jeremy Gove
In this episode of the SALT Shaker Podcast, Federal Tax Partner Mary Monahan joins Associate Jeremy Gove for a discussion of Moore v. United States. Ahead of the oral argument scheduled for December 5, Mary provides Jeremy with a federal tax perspective about the case, including covering the case’s background, the tax constitutionality issue before the Supreme Court, the legal arguments presented and more.
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Nov 30, 2023 | 
lexology.com | Jeremy Gove
Click here to listen the audioIn this episode of the SALT Shaker Podcast, Federal Tax Partner Mary Monahan joins Associate Jeremy Gove for a discussion of Moore v. United States. Ahead of the oral argument scheduled for December 5, Mary provides Jeremy with a federal tax perspective about the case, including covering the case’s background, the tax constitutionality issue before the Supreme Court, the legal arguments presented and more.
