Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 44.
68. lappuse
... issue , the matter of identification of the individual patents is no more difficult than in the case of single patent issuance . However , the allocation of patent costs for the purpose of capitalization , amortization , and subsequent ...
... issue , the matter of identification of the individual patents is no more difficult than in the case of single patent issuance . However , the allocation of patent costs for the purpose of capitalization , amortization , and subsequent ...
228. lappuse
... issue . The petitioners ' counterclaim sought an injunction against in- fringement and an accounting of profits and treble dam- ages . The petitioners contend that the nature of the suit was to claim and defend the right to income . The ...
... issue . The petitioners ' counterclaim sought an injunction against in- fringement and an accounting of profits and treble dam- ages . The petitioners contend that the nature of the suit was to claim and defend the right to income . The ...
231. lappuse
... issue of validity . But as we have said before " Taxation is an intensely practical matter , and , it deals with realities not semblances ; with substance and not form * * * . " It must ever be kept in mind " that the substance of the ...
... issue of validity . But as we have said before " Taxation is an intensely practical matter , and , it deals with realities not semblances ; with substance and not form * * * . " It must ever be kept in mind " that the substance of the ...
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