Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 36.
38. lappuse
... charged by independent patent counselors . In the case of the individual or self - employed inventor or the cor- poration engaging " outside " patent service assistance the problem of obtaining an acceptable segregation of charges is ...
... charged by independent patent counselors . In the case of the individual or self - employed inventor or the cor- poration engaging " outside " patent service assistance the problem of obtaining an acceptable segregation of charges is ...
53. lappuse
... charged to expense . In any event , litigation expenses should be segregated properly in the account structure and ... charged to expense for tax purposes in the period when such charges are assessed . However , to avoid disturbing the ...
... charged to expense . In any event , litigation expenses should be segregated properly in the account structure and ... charged to expense for tax purposes in the period when such charges are assessed . However , to avoid disturbing the ...
54. lappuse
... 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 course is ...
... 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 course is ...
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