Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 37.
131. lappuse
... effect .. Rollman et al . v . Com- missioner of Internal Revenue 113 USPQ 356 , 359 . Circuit Judge Rives , Court of Appeals , Fifth Circuit , said in Lawrence v . U.S. 113 USPQ 29 , 31 , decided March 27 , 1957 : In its oral argument ...
... effect .. Rollman et al . v . Com- missioner of Internal Revenue 113 USPQ 356 , 359 . Circuit Judge Rives , Court of Appeals , Fifth Circuit , said in Lawrence v . U.S. 113 USPQ 29 , 31 , decided March 27 , 1957 : In its oral argument ...
144. lappuse
... effect of the new legislation , we are faced with the prob- lem of deciding this case upon the basis of the principles heretofore considered in this type of case . And , applying those principles , we must hold for petitioners ...
... effect of the new legislation , we are faced with the prob- lem of deciding this case upon the basis of the principles heretofore considered in this type of case . And , applying those principles , we must hold for petitioners ...
265. lappuse
... effect of the amendments was " ( 1 ) to exclude from the tax all gains received by such aliens from the sale of real and personal property located in the United States which theretofore had been taxable , and ( 2 ) to include dividends ...
... effect of the amendments was " ( 1 ) to exclude from the tax all gains received by such aliens from the sale of real and personal property located in the United States which theretofore had been taxable , and ( 2 ) to include dividends ...
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