Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 56.
41. lappuse
... ment of patent prosecution expenses is considered . However , if an accounting method is decided upon which will reasonably allocate the cost of patent services to the research and develop- ment program , it would appear that the ...
... ment of patent prosecution expenses is considered . However , if an accounting method is decided upon which will reasonably allocate the cost of patent services to the research and develop- ment program , it would appear that the ...
163. lappuse
... ment effectively transferred all substantial rights to the patents and applications within the meaning of section 117 ( q ) . The right to terminate upon failure to make minimum or other royalty payments was set forth as follows in an ...
... ment effectively transferred all substantial rights to the patents and applications within the meaning of section 117 ( q ) . The right to terminate upon failure to make minimum or other royalty payments was set forth as follows in an ...
212. lappuse
... ment a sham or fiction . Roy J. Champayne , 26 T.C. 634 , 646 , 110 USPQ 153 , 160 ( 1956 ) . See also Halsey W. Taylor , 16 T.C. 376 , 383 , 384 , 88 USPQ 446 , 450 , ( 1951 ) .。。*。 Viewing the record as a whole , there is no ...
... ment a sham or fiction . Roy J. Champayne , 26 T.C. 634 , 646 , 110 USPQ 153 , 160 ( 1956 ) . See also Halsey W. Taylor , 16 T.C. 376 , 383 , 384 , 88 USPQ 446 , 450 , ( 1951 ) .。。*。 Viewing the record as a whole , there is no ...
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