Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 55.
105. lappuse
... ordinary income " is usually not present . The unamortized book value of the rights compared with the sales price will determine the capital gain ( or loss ) generated by the transaction . In situations where unexpired patent rights ...
... ordinary income " is usually not present . The unamortized book value of the rights compared with the sales price will determine the capital gain ( or loss ) generated by the transaction . In situations where unexpired patent rights ...
183. lappuse
... ordinary course of his *** busi- ness . " " In the light of all the evidence , I think this question should be answered in the negative , favorably to the plaintiff . That the plaintiff's occupation was that of con- sulting engineer is ...
... ordinary course of his *** busi- ness . " " In the light of all the evidence , I think this question should be answered in the negative , favorably to the plaintiff . That the plaintiff's occupation was that of con- sulting engineer is ...
261. lappuse
... ordinary income . The amounts received from Universal were treated as capital gains accrued during the years received . The Internal Revenue Service originally accepted the capital gains treatment for the year 1950 , but in considering ...
... ordinary income . The amounts received from Universal were treated as capital gains accrued during the years received . The Internal Revenue Service originally accepted the capital gains treatment for the year 1950 , but in considering ...
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