Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 53.
211. lappuse
... Commissioner of Internal Revenue , 88 USPQ 451 , 454 , Judge Tietjens said : In cases like this when the principal stockholders of a corporation are also holders of interests in the patents and receive the royalty payments , it is easy ...
... Commissioner of Internal Revenue , 88 USPQ 451 , 454 , Judge Tietjens said : In cases like this when the principal stockholders of a corporation are also holders of interests in the patents and receive the royalty payments , it is easy ...
231. lappuse
... Commissioner characterizes the ex- penses as capital , i.e. , incurred in the defense or perfec- tion of the ... Internal Revenue , 205 F.2d 73 , 78 ( 3rd Cir . 1953 ) . See also Paxson v . Commissioner of Internal Revenue , 144 F.2d 772 ...
... Commissioner characterizes the ex- penses as capital , i.e. , incurred in the defense or perfec- tion of the ... Internal Revenue , 205 F.2d 73 , 78 ( 3rd Cir . 1953 ) . See also Paxson v . Commissioner of Internal Revenue , 144 F.2d 772 ...
300. lappuse
... Internal Revenue Karrer v . United States Kronner v . United States L. A. Young Spring & Wire Corp. v . Falls et al . Lamar v . Granger Lawrence et al . v . United States Lockhart v . Comr . Internal Revenue Lanova Corp. v . Commissioner ...
... Internal Revenue Karrer v . United States Kronner v . United States L. A. Young Spring & Wire Corp. v . Falls et al . Lamar v . Granger Lawrence et al . v . United States Lockhart v . Comr . Internal Revenue Lanova Corp. v . 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