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Tax Law

Eversheds Sutherland SALT 2019 Q4 Scoreboard

This is the final 2019 edition of the Eversheds Sutherland SALT Scoreboard. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. This edition of the SALT Scoreboard includes a discussion of the Wisconsin Court of Appeals’ decision regarding “look through” receipts sourcing, insights regarding the retroactivity of tax credit limitations and the scope of Public Law 86-272, and, to end the year on a high note, a spotlight on taxpayer wins. Check out the full scorecard here.