Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 64.
119. lappuse
... individual whose efforts created such prop- erty , or ( B ) any other individual who has acquired his in- terest in such property in exchange for consideration in money or money's worth paid to such creator prior to actual reduction to ...
... individual whose efforts created such prop- erty , or ( B ) any other individual who has acquired his in- terest in such property in exchange for consideration in money or money's worth paid to such creator prior to actual reduction to ...
200. lappuse
... individual in his individual capacity , or as a member of a partnership , and covering a period of five calendar years or more from the beginning to the com- pletion of such services , ( b ) paid ( or not less than 95 per centum of ...
... individual in his individual capacity , or as a member of a partnership , and covering a period of five calendar years or more from the beginning to the com- pletion of such services , ( b ) paid ( or not less than 95 per centum of ...
294. lappuse
... individual and a corporation more than 50 percent in value of the outstanding stock of which is owned , directly or in- directly , by or for such individual ; ( 3 ) Two corporations more than 50 percent in value of the outstanding stock ...
... individual and a corporation more than 50 percent in value of the outstanding stock of which is owned , directly or in- directly , by or for such individual ; ( 3 ) Two corporations more than 50 percent in value of the outstanding stock ...
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