Federal Income Taxation of Intellectual Properties and Intangible Assets

Federal Income Taxation of Intellectual Properties and Intangible Assets PDF Author: Philip F. Postlewaite
Publisher:
ISBN:
Category : Intangible property
Languages : en
Pages : 2542

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Federal Income Taxation of Intellectual Properties and Intangible Assets

Federal Income Taxation of Intellectual Properties and Intangible Assets PDF Author: Philip F. Postlewaite
Publisher:
ISBN:
Category : Intangible property
Languages : en
Pages : 2542

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The Income and Other Federal Taxes as Affected by Patents, Trade-marks, Copyrights and Goodwill

The Income and Other Federal Taxes as Affected by Patents, Trade-marks, Copyrights and Goodwill PDF Author: Rex Frye
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 348

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Federal Taxation of Intellectual Property Transfers

Federal Taxation of Intellectual Property Transfers PDF Author:
Publisher: ALM
ISBN:
Category :
Languages : en
Pages : 696

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Federal Taxation of Intellectual Property Transfers

Federal Taxation of Intellectual Property Transfers PDF Author: Joseph E. Olson
Publisher:
ISBN: 9781588522061
Category :
Languages : en
Pages :

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Book Description
Federal Taxation of Intellectual Property Transfers bridges the gap between intellectual property law and tax law by explaining how to: achieve capital gains tax treatment for licensing agreements; deal with the "sale" requirements for capital gains taxation; qualify for safe harbors; avoid the pitfalls inherent in copyright transfers; and determine when patents, trade secrets, trademarks, copyrights and other intellectual properties qualify as capital assets. This tax-planner's tool also discusses judicial and legislative developments as they relate to capital assets sold or exchanged and provides a full analysis of amortization deduction rules and recovery of acquisition costs.

Intellectual Property in Business Transactions: Federal income tax issues

Intellectual Property in Business Transactions: Federal income tax issues PDF Author:
Publisher:
ISBN:
Category : Business enterprises
Languages : en
Pages : 558

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Intellectual Property Taxation

Intellectual Property Taxation PDF Author: Jeffrey A. Maine
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 520

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Book Description
The 2012 Student Update is accessible by clicking here. This casebook is the first to provide interdisciplinary coverage of two exciting areas of the law: intellectual property and taxation. Valuable business assets are increasingly in the form of intangible assets such as patents, trade secrets, copyrights, trademarks, trade names, and computer software. Moreover, with the arrival of global, e-commerce transactions on the Internet, new forms of intellectual property, such as domain names and web contents, have emerged. The creation, development, acquisition, and sale and licensing of these intellectual property assets have significant tax consequences. Authors Maine and Nguyen adopt the problem method in addressing intellectual property taxation, and cover both general and special tax principles governing different forms of intellectual property. The book's ten chapters are each devoted to the taxation of a major IP transaction such as intellectual property research and development, acquisitions, sales and licenses, and judgment awards and settlements. Every chapter contains a set of relevant problems, a summary of the black letter law, and excerpts of important cases and administrative pronouncements.

Description of Proposals Relating to the Federal Income Tax Treatment of Certain Intangible Property (H.R. 3035, H.R. 1456, and H.R. 563)

Description of Proposals Relating to the Federal Income Tax Treatment of Certain Intangible Property (H.R. 3035, H.R. 1456, and H.R. 563) PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Amortization deductions
Languages : en
Pages : 44

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Tax Guide for Patents, Trademarks & Copyrights

Tax Guide for Patents, Trademarks & Copyrights PDF Author: Patent Law Association of Chicago. Taxation Committee
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 390

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Book Description
This book covers all facets of the statutory, case, and regulatory law relating to the tax aspects of intellectual property. Hundreds of case citations are provided in the work, both to the United States Patent Quarterly and companion reporters.

The Income And Other Federal Taxes As Affected By Patents, Trade-marks, Copyrights And Goodwill

The Income And Other Federal Taxes As Affected By Patents, Trade-marks, Copyrights And Goodwill PDF Author: Rex Frye
Publisher: Legare Street Press
ISBN: 9781020177545
Category :
Languages : en
Pages : 0

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Book Description
A detailed examination of the ways in which various forms of intellectual property affect income and other federal taxes. Rex Frye's expertise in tax law and intellectual property make this book an essential resource for lawyers, accountants, and anyone dealing with the intersection of law and business This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Present Law and Proposals Relating to the Federal Income Tax Treatment of the Cost of Acquiring Goodwill and Certain Other Tangibles

Present Law and Proposals Relating to the Federal Income Tax Treatment of the Cost of Acquiring Goodwill and Certain Other Tangibles PDF Author: United States. Congress. Joint Committee on Taxation
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 60

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Book Description