Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 22.
119. lappuse
... means ( A ) any 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 ...
... means ( A ) any 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 ...
283. lappuse
... means gain from the sale or exchange of a capital asset held for not more than 6 months , if and to the extent such gain is taken into account in computing gross income ; ( 3 ) SHORT - TERM CAPITAL LOSS . - The term " short - term ...
... means gain from the sale or exchange of a capital asset held for not more than 6 months , if and to the extent such gain is taken into account in computing gross income ; ( 3 ) SHORT - TERM CAPITAL LOSS . - The term " short - term ...
284. lappuse
... means the excess of long - term capital gains for the taxable year over the long - term capital losses for such year ; ( 9 ) NET LONG - TERM CAPITAL LOSS . - The term " net long - term capital loss " means the excess of long - term ...
... means the excess of long - term capital gains for the taxable year over the long - term capital losses for such year ; ( 9 ) NET LONG - TERM CAPITAL LOSS . - The term " net long - term capital loss " means the excess of long - term ...
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