Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.3. rezultāts no 72.
196. lappuse
... held for not more than 18 months ; 66 % per centum if the capital asset has been held for more than 18 months but not for more than 24 months ; 50 per centum if the capital asset has been held for more than 24 months . In computing the ...
... held for not more than 18 months ; 66 % per centum if the capital asset has been held for more than 18 months but not for more than 24 months ; 50 per centum if the capital asset has been held for more than 24 months . In computing the ...
261. lappuse
... held that the contract with Universal was not a sale of the character Francis , ( 1 ) " that if it were , Francis was property held by the taxpayer primarily for sale to customers in the ordinary course of his business , and ( 2 ) ...
... held that the contract with Universal was not a sale of the character Francis , ( 1 ) " that if it were , Francis was property held by the taxpayer primarily for sale to customers in the ordinary course of his business , and ( 2 ) ...
283. lappuse
... held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business ; ( B ) property , used in his trade or business , of a character which is subject to the allowance for depreciation provided in ...
... held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business ; ( B ) property , used in his trade or business , of a character which is subject to the allowance for depreciation provided in ...
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