Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 16.
77. lappuse
... allowance " for depre- ciation provided by Section 23 ( 1 ) , I.R.C. required the allowance of a deduction in each year equivalent to the payment made in that year . In the event that patents or patent rights are assigned , sold , or ...
... allowance " for depre- ciation provided by Section 23 ( 1 ) , I.R.C. required the allowance of a deduction in each year equivalent to the payment made in that year . In the event that patents or patent rights are assigned , sold , or ...
288. lappuse
... allowance for the exhaustion , wear and tear ( including a reasonable allowance for obsolescence ) — ( 1 ) of ... allowances which would have been used had such allowances been computed under 288 APPENDIX.
... allowance for the exhaustion , wear and tear ( including a reasonable allowance for obsolescence ) — ( 1 ) of ... allowances which would have been used had such allowances been computed under 288 APPENDIX.
291. lappuse
... allowance under section 167 ( relating to allowance for de- preciation , etc. ) or section 611 ( relating to allowance for depletion ) ; but for purposes of this section allowances under section 167 , and allowances under section 611 ...
... allowance under section 167 ( relating to allowance for de- preciation , etc. ) or section 611 ( relating to allowance for depletion ) ; but for purposes of this section allowances under section 167 , and allowances under section 611 ...
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