Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 64.
26. lappuse
... involved , can be a comparatively important part of the total expenditures for a re- search and development program ... involved even though at times a certain amount of educated estimating is involved . Expenses such as rent , 26 ...
... involved , can be a comparatively important part of the total expenditures for a re- search and development program ... involved even though at times a certain amount of educated estimating is involved . Expenses such as rent , 26 ...
54. lappuse
... involved is sizable or the organization or individual involved finds such account treatment expedient for current financial performance purposes . When infringement is discovered promptly and settlement is effected through negotiation ...
... involved is sizable or the organization or individual involved finds such account treatment expedient for current financial performance purposes . When infringement is discovered promptly and settlement is effected through negotiation ...
211. lappuse
... involved herein , i.e. , whether ordinary income or a capital gain , must be determined by viewing the transactions of the parties as a whole in order to properly assess the real in- tent and substance thereof rather than by looking to ...
... involved herein , i.e. , whether ordinary income or a capital gain , must be determined by viewing the transactions of the parties as a whole in order to properly assess the real in- tent and substance thereof rather than by looking to ...
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