Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 68.
211. lappuse
... Commissioner's point quoted above the opinion states : ... The salient facts herein are wholly incompatible with the respondent's contention that petitioner made gift of his patents in 1945 and thereafter , despite transfer of ownership ...
... Commissioner's point quoted above the opinion states : ... The salient facts herein are wholly incompatible with the respondent's contention that petitioner made gift of his patents in 1945 and thereafter , despite transfer of ownership ...
231. lappuse
... Commissioner characterizes the ex- penses as capital , i.e. , incurred in the defense or perfec- tion of the equivalent of title . He cites Regulations 111 , § 29.24-2 , and the apparently settled law that expendi- tures for the defense ...
... Commissioner characterizes the ex- penses as capital , i.e. , incurred in the defense or perfec- tion of the equivalent of title . He cites Regulations 111 , § 29.24-2 , and the apparently settled law that expendi- tures for the defense ...
245. lappuse
... Commissioner's deficiency assessment and remanding the case to the Tax Court for further proceedings Circuit Judge Miller followed the Court's ruling in Farmers ' & Merchants ' Bank v . Commissioner , supra . * * * * * The Commissioner ...
... Commissioner's deficiency assessment and remanding the case to the Tax Court for further proceedings Circuit Judge Miller followed the Court's ruling in Farmers ' & Merchants ' Bank v . Commissioner , supra . * * * * * The Commissioner ...
Saturs
CHAPTER | 3 |
PATENT PROSECUTION EXPENSES | 35 |
PATENT INFRINGEMENT AND LITIGATION EXPENSES | 49 |
Autortiesības | |
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acquired amortization schedule amount assignment award capital asset capital gains treatment charges Circuit claims Commissioner of Internal Company Comr contract control accounts corporation Court of Appeals damages decided decision deduction depreciation determined District Court entitled to capital exclusive license exclusive right expenditures expenses fees filed granted gross income holder included income tax incurred infringement interest Internal Revenue Code Internal Revenue Service invention inventor involved Judge license agreement licensor litigation loss manufacture materials ment method months nonresident alien ordinary income overhead paid patent application patent attorneys patent prosecution patent rights patents and patent patents issued payments period petitioner plaintiff production profits projects Pyrene received record reduction to practice research and development Revenue Act royalties salaries sale or exchange sell subsection substantial rights supra Tax Court tax purposes taxable taxpayer tion trade or business transaction transfer unit media United USPQ