Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 77.
79. lappuse
... determined and used as the basis for the amortization policy . 1.5.2 ( b ) Economic or Utility Life In determining the economic or utility life of individual patent rights , the following factors must be reviewed in each instance before ...
... determined and used as the basis for the amortization policy . 1.5.2 ( b ) Economic or Utility Life In determining the economic or utility life of individual patent rights , the following factors must be reviewed in each instance before ...
80. lappuse
... determined and totaled ; ( b ) The number of days of remaining life expiring in the taxable year for each patent was totaled ; ( c ) the total cost of all patents was then multiplied by a fraction in which ( b ) was the numerator , and ...
... determined and totaled ; ( b ) The number of days of remaining life expiring in the taxable year for each patent was totaled ; ( c ) the total cost of all patents was then multiplied by a fraction in which ( b ) was the numerator , and ...
185. lappuse
James A. McFadden, Clarence D. Tuska. enue determined a deficiency . The Harveys petitioned the Tax Court for a redetermination . The Tax Court sustained the Com- missioner's determination . The Harveys then petitioned the Court of ...
James A. McFadden, Clarence D. Tuska. enue determined a deficiency . The Harveys petitioned the Tax Court for a redetermination . The Tax Court sustained the Com- missioner's determination . The Harveys then petitioned the Court of ...
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