Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 53.
194. lappuse
... fact ; I rely only upon those which the Tax Court has found . My only difference with it is that I find that the facts bring the case within the next to last , and not within the last , clause of § 117 ( a ) ( 1 ) . For these reasons I ...
... fact ; I rely only upon those which the Tax Court has found . My only difference with it is that I find that the facts bring the case within the next to last , and not within the last , clause of § 117 ( a ) ( 1 ) . For these reasons I ...
198. lappuse
... facts show that the petitioner had been working in his spare time for 15 years to discover a method of making multiple copies of steel stamps , and early in 1923 he " fell on and figured out the exact movement " as he expressed it in ...
... facts show that the petitioner had been working in his spare time for 15 years to discover a method of making multiple copies of steel stamps , and early in 1923 he " fell on and figured out the exact movement " as he expressed it in ...
259. lappuse
... facts of each case . Since the facts generally vary from case to case , it is probably necessary to consider each situation de novo . The professional or amateur status of an author and the effect of the amendment ( Section 210 ( a ) of ...
... facts of each case . Since the facts generally vary from case to case , it is probably necessary to consider each situation de novo . The professional or amateur status of an author and the effect of the amendment ( Section 210 ( a ) of ...
Saturs
CHAPTER | 3 |
PATENT PROSECUTION EXPENSES | 35 |
PATENT INFRINGEMENT AND LITIGATION EXPENSES | 49 |
Autortiesības | |
12 citas sadaļas nav parādītas.
Bieži izmantoti vārdi un frāzes
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