Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 82.
54. lappuse
... amount may be charged to the Earned Surplus account . Under the premise that such costs benefited and therefore apply to prior years ' operations , this accounting theory and treatment is fundamentally sound . On the other hand , this ...
... amount may be charged to the Earned Surplus account . Under the premise that such costs benefited and therefore apply to prior years ' operations , this accounting theory and treatment is fundamentally sound . On the other hand , this ...
239. lappuse
... amount of $ 181,210.28 , representing the total amount of royalties paid by General Motors prior to the com- mencement of the litigation to Burch or his wife , as trustees , for the benefit of petitioner and his associates or other ...
... amount of $ 181,210.28 , representing the total amount of royalties paid by General Motors prior to the com- mencement of the litigation to Burch or his wife , as trustees , for the benefit of petitioner and his associates or other ...
296. lappuse
... amounts described in section 402 ( a ) ( 2 ) , section 403 ( a ) ( 2 ) , section 631 ( b ) and ( c ) , and section 1235 , which are considered to be gains from the sale or exchange of capital assets ) , a tax of 30 percent of such amount ...
... amounts described in section 402 ( a ) ( 2 ) , section 403 ( a ) ( 2 ) , section 631 ( b ) and ( c ) , and section 1235 , which are considered to be gains from the sale or exchange of capital assets ) , a tax of 30 percent of such amount ...
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