Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 48.
105. lappuse
... loss of utility value to the holder , and subsequently are sold for valuable consideration , the gain or loss resulting from such sale must be treated for both book and tax purposes as an or- dinary profit or loss transaction . A ...
... loss of utility value to the holder , and subsequently are sold for valuable consideration , the gain or loss resulting from such sale must be treated for both book and tax purposes as an or- dinary profit or loss transaction . A ...
283. lappuse
... loss " means loss from the sale or exchange of a capital asset held for not more than 6 months , if and to the extent such loss is taken into account in computing net income ; [ Note : $ 117 ( a ) ( 4 ) below is as amended effective for ...
... loss " means loss from the sale or exchange of a capital asset held for not more than 6 months , if and to the extent such loss is taken into account in computing net income ; [ Note : $ 117 ( a ) ( 4 ) below is as amended effective for ...
284. lappuse
... losses for such year ; ( 9 ) NET LONG - TERM CAPITAL LOSS . - The term " net long - term capital loss " means the excess of long - term capital losses for the taxable year over the long - term capital gains for such year . ( 10 ) NET ...
... losses for such year ; ( 9 ) NET LONG - TERM CAPITAL LOSS . - The term " net long - term capital loss " means the excess of long - term capital losses for the taxable year over the long - term capital gains for such year . ( 10 ) NET ...
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