Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.3. rezultāts no 19.
219. lappuse
... award is not to be treated as tax- able income in 1944 , but possibly should be pro - rated over prior years . There is no provision in the Internal Revenue Code to allow an allocation of the total net award received over the years 1931 ...
... award is not to be treated as tax- able income in 1944 , but possibly should be pro - rated over prior years . There is no provision in the Internal Revenue Code to allow an allocation of the total net award received over the years 1931 ...
220. lappuse
... awarded by the master as " rentals " and " installation fees " represents a recovery of lost profits and is taxable as ordinary income . The petitioner contends that the " increase in award " in the amount of $ 45,687.77 , made by the ...
... awarded by the master as " rentals " and " installation fees " represents a recovery of lost profits and is taxable as ordinary income . The petitioner contends that the " increase in award " in the amount of $ 45,687.77 , made by the ...
224. lappuse
... award of damages in patent litigation is ordinarily an award of compensation for gains or profits lost by the patent owner and hence is taxable to him as income in the year received . Cf. United States v . Safety Car Heating Co. , supra ...
... award of damages in patent litigation is ordinarily an award of compensation for gains or profits lost by the patent owner and hence is taxable to him as income in the year received . Cf. United States v . Safety Car Heating Co. , supra ...
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