California Tax Attorneys Urge Clarity on Sourcing Regs’ Effective Date

Justice and law concept.Male judge in a courtroom with the gavel, working with, computer and docking keyboard, eyeglasses, on table in morning lightJustice and law concept.Male judge in a courtroom with the gavel, working with, computer and docking keyboard, eyeglasses, on table in morning light

California Tax Attorneys Urge Clarity on Sourcing Regs’ Effective Date

February 03, 2025

United States
United States
United States
Tax Notes Today - State

Eversheds Sutherland attorneys Michele Borens, Tim Gustafson, Eric Coffill are quoted in this Tax Notes article about concerns from tax practitioners regarding the California Franchise Tax Board’s latest draft of proposed amendments to Cal. Code Regs. tit. 18, section 25136-2.

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer.

Services

Client Tools

Key contacts

micheleborens@eversheds-sutherland.com

Michele Borens

Partner

Washington, DC, United States

timgustafson@eversheds-sutherland.com

Timothy A. Gustafson

Partner

Sacramento , United States

ericcoffill@eversheds-sutherland.com

Eric J. Coffill

Senior Counsel

Sacramento , United States

Latest Insights

Latest News

Latest Events

Generic building in front of sun (1)

legal updates

June 03, 2026

Global Life Sciences & Healthcare Bulletin

glass facade building reflection blue sky modern corporate architecture

legal updates

June 03, 2026

Commercially Connected shorts - 3 June 2026

shopping district

legal updates

May 29, 2026

Consumer Lens - Session 1 | The Rise of European Class Actions

Business meeting close up discussing data

podcasts and webcasts

May 29, 2026

Tax NOLs in Cross-Border Structures Webinar

© Eversheds Sutherland 2026. All rights reserved. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed and affiliated firms and the members of Eversheds Sutherland (Europe) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements and operate in accordance with their locally registered names. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global LLP. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client. For further information about these Eversheds Sutherland Entities and Eversheds Sutherlands’ structure please see the Legal Notices page of this website.