Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 50.
46. lappuse
... Acquired from Others Patent rights acquired by license or purchase , and inventions acquired from research sponsored by others do not qualify for the tax election with respect to capital or expense treatment . Hence , patent service ...
... Acquired from Others Patent rights acquired by license or purchase , and inventions acquired from research sponsored by others do not qualify for the tax election with respect to capital or expense treatment . Hence , patent service ...
82. lappuse
... Acquired May 12 , 1959 $ 170,000 ( Full legal life 17 years ) Policy is for patents acquired prior to July 1st in any year to amortize for only 6 months in year of acquisition . ( b ) Patent No. 3,000,001 Acquired October 1 , 1959 ...
... Acquired May 12 , 1959 $ 170,000 ( Full legal life 17 years ) Policy is for patents acquired prior to July 1st in any year to amortize for only 6 months in year of acquisition . ( b ) Patent No. 3,000,001 Acquired October 1 , 1959 ...
83. lappuse
... acquired or issuing sub- sequent to July 1st in any year , during year of acquisition . ( c ) Patent No. 2,400,000 ( Remaining legal life 71⁄2 years ) Acquired rights on March 15 , 1959- $ 3,750 ; hence , amortized 6 months 1959 and ...
... acquired or issuing sub- sequent to July 1st in any year , during year of acquisition . ( c ) Patent No. 2,400,000 ( Remaining legal life 71⁄2 years ) Acquired rights on March 15 , 1959- $ 3,750 ; hence , amortized 6 months 1959 and ...
Saturs
CHAPTER | 3 |
PATENT PROSECUTION EXPENSES | 35 |
PATENT INFRINGEMENT AND LITIGATION EXPENSES | 49 |
Autortiesības | |
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Bieži izmantoti vārdi un frāzes
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