Ethan D. Millar

Alston & Bird LLP

One Atlantic Center

1201 West Peachtree Street

Atlanta, GA 30309-3424

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 25,376

SSRN RANKINGS

Top 25,376

in Total Papers Downloads

1,946

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0

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Scholarly Papers (10)

1.

State and Local Tax Aspects of Corporate Acquisitions

Corporate Business Taxation Monthly, Vol. 8, No. 3, pp. 13-30, December 2006
Number of pages: 20 Posted: 29 Nov 2006
Michael T. Petrik and Ethan D. Millar
Alston & Bird LLP and Alston & Bird LLP
Downloads 764 (33,450)

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2.

Why Not Form a New Business as an Llc?

Practical Tax Lawyer, Vol. 19, No. 3, Spring 2005
Number of pages: 12 Posted: 20 Oct 2005
L. Andrew Immerman and Ethan D. Millar
Alston & Bird LLP and Alston & Bird LLP
Downloads 264 (121,411)

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3.

Does an I.R.C. ยง338(H)(10) Election Produce Business or Nonbusiness Income?

Journal of Multistate Taxation and Incentives, Vol. 17, No. 8, July 2007
Number of pages: 10 Posted: 26 Jun 2007
Ethan D. Millar
Alston & Bird LLP
Downloads 261 (122,888)

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4.

Overview of State and Local Taxation

TAX LAW AND PRACTICE, Practising Law Institute, Tax Law and Estate Planning Course Handbook Series, October 2009, STRATEGIES FOR ACQUISITIONS, DISPOSITIONS, SPIN-OFFS, JOINT VENTURES, FINANCINGS, REORGANIZATIONS & RESTRUCTURING, Practising Law Institute, The Corporate Tax Practice Series, October 2009
Number of pages: 49 Posted: 13 Apr 2010
Ethan D. Millar
Alston & Bird LLP
Downloads 252 (127,474)

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State, Local, Tax, Taxation, Mergers, Sales Tax, Use Tax, Income Tax, Property Tax, Unclaimed Property

5.

Some States Escheating Unredeemed Gift Cards Ignore Federal Laws

State Tax Notes, Vol. 56, No. 5, 2010
Number of pages: 5 Posted: 20 May 2010
Ethan D. Millar and John Coalson
Alston & Bird LLP and Alston & Bird LLP
Downloads 123 (239,837)

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unclaimed property, gift cards, escheat, priority rules, preemption, policy, abandoned property

6.

The Pot of Gold at the End of the Class Action Lawsuit: Can States Claim It as Unclaimed Property?

University of Pittsburgh Law Review, Vol. 70, No. 4, pp. 511-554, 2009
Number of pages: 45 Posted: 13 Apr 2010
Ethan D. Millar and John Coalson
Alston & Bird LLP and Alston & Bird LLP
Downloads 100 (277,893)

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Unclaimed Property, Abandoned Property, Escheat, Class Action, Preemption, Federal Rules Of Civil Procedure, Erie Doctrine, Settlement Proceeds

7.

State Taxation of Llcs is Not Always Black and White: A Georgia Case Study

State Tax Notes, Vol. 41, No. 12, September 18, 2006
Number of pages: 19 Posted: 15 Sep 2006
Ethan D. Millar
Alston & Bird LLP
Downloads 75 (331,791)

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8.

Imperfect State Conformity to Section 382: Georgia's Unorthodox Approach

State Tax Notes, Vol. 39, No. 9, March 6, 2006
Number of pages: 6 Posted: 11 Mar 2006
Ethan D. Millar
Alston & Bird LLP
Downloads 55 (389,514)

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9.

Should Taxpayers Disregard States' Guidance on Electronic Transfers of Prewritten Computer Software?

State and Local Tax Lawyer, Vol. 11, 2006
Number of pages: 16 Posted: 05 Apr 2007
Ethan D. Millar
Alston & Bird LLP
Downloads 35 (465,538)

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10.

Where Does the U.S. Supreme Court's Decision on Ohio's Investment Tax Credit Leave Taxpayers?

State Tax Notes, Vol. 40, No. 9, May 29, 2006
Number of pages: 3 Posted: 05 Apr 2007
Ethan D. Millar and James H. Lavin
Alston & Bird LLP and Alston & Bird LLP
Downloads 17 (564,794)

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