Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 95.
61. lappuse
... patent rights , which , in the accounts , should be related to and identified directly with individual patents and patent rights if a sound pro- gram of asset valuation and ... PATENTS , RIGHTS , DOCUMENTING ACQUISITION OF RIGHTS 61.
... patent rights , which , in the accounts , should be related to and identified directly with individual patents and patent rights if a sound pro- gram of asset valuation and ... PATENTS , RIGHTS , DOCUMENTING ACQUISITION OF RIGHTS 61.
73. lappuse
... patents issuing or applications pending can be incorporated in the ledger at the close of each accounting year . A master control card should be maintained for each category of rights contained in the asset accounts which will reflect ...
... patents issuing or applications pending can be incorporated in the ledger at the close of each accounting year . A master control card should be maintained for each category of rights contained in the asset accounts which will reflect ...
126. lappuse
James A. McFadden, Clarence D. Tuska. 3 Transfer of Patent Rights II.3.1 GENERAL STATEMENT The transfer of a qualified holder's entire rights to a patent is considered a sale or exchange of a capital asset under Section 117 ( q ) . The ...
James A. McFadden, Clarence D. Tuska. 3 Transfer of Patent Rights II.3.1 GENERAL STATEMENT The transfer of a qualified holder's entire rights to a patent is considered a sale or exchange of a capital asset under Section 117 ( q ) . 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