Ethan Millar taught several courses at IPT's 2009 Basic State Income Tax School. This school is focused on teaching fundamental state income tax concepts and practice. The five-day program was designed to provide the essential state tax building blocks for those students with less than five years of income tax experience. The curriculum included a thorough review of basic income tax concepts, such as apportionment, nexus and the unitary business principle, and also provides an introduction to more advanced issues. Specific courses were featured on accounting principles, income tax audits and compliance, as well as best practices for researching and documenting income tax issues. The curriculum provided an introduction and analysis of recent trends such as states' greater emphasis on the sales factor and resort to gross receipts taxes. The format of this school included lectures as well as interactive case studies and group discussions. The students benefited from the insight and diversity of experiences of the school faculty, which consists of tax professionals from public and private companies, and top accounting and law firms.
May 31-June 5, 2009
College of William and Mary / Williamsburg, VA