Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 76.
130. lappuse
... tax case , have been explained by a number of courts . On May 8 , 1957 , Circuit Judge Soper , speaking for the Court of Appeals of the Fourth Circuit , said , referring to Waterman v . Mackenzie : The Court was concerned with the ...
... tax case , have been explained by a number of courts . On May 8 , 1957 , Circuit Judge Soper , speaking for the Court of Appeals of the Fourth Circuit , said , referring to Waterman v . Mackenzie : The Court was concerned with the ...
135. lappuse
... tax purposes , a statutory right which it had given for general purposes , without clearly stating its intention on the record . Our beliefs are strengthened by the following language from the Tax Court's opinion in Reid v . Com ...
... tax purposes , a statutory right which it had given for general purposes , without clearly stating its intention on the record . Our beliefs are strengthened by the following language from the Tax Court's opinion in Reid v . Com ...
186. lappuse
... Tax Court . The petitioner held his patents for the production of royalty income in his business as an inventor up ... Tax Court that the particular trade or business relating to the patents be the only occupation from which petitioner ...
... Tax Court . The petitioner held his patents for the production of royalty income in his business as an inventor up ... Tax Court that the particular trade or business relating to the patents be the only occupation from which petitioner ...
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