Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 49.
203. lappuse
... considered as a month . The burden is on the taxpayer to prove that he was ( 1 ) working on the invention for the required period and ( 2 ) that at least 80 % of the compensation from the invention was re- ceived in one year . Work ...
... considered as a month . The burden is on the taxpayer to prove that he was ( 1 ) working on the invention for the required period and ( 2 ) that at least 80 % of the compensation from the invention was re- ceived in one year . Work ...
242. lappuse
... considered as ordinary income and is taxable as such ; the latter is treated as a return of capital and is not taxable . We have not found a reported tax case in which the taxpayer and patent owner successfully sued an infringer for ...
... considered as ordinary income and is taxable as such ; the latter is treated as a return of capital and is not taxable . We have not found a reported tax case in which the taxpayer and patent owner successfully sued an infringer for ...
294. lappuse
... considered as being owned proportionately by or for its shareholders , partners , or beneficiaries ; ( 2 ) An individual shall be considered as owning the stock owned , directly or indirectly , by or for his family ; ( 3 ) An individual ...
... considered as being owned proportionately by or for its shareholders , partners , or beneficiaries ; ( 2 ) An individual shall be considered as owning the stock owned , directly or indirectly , by or for his family ; ( 3 ) An individual ...
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