Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 42.
106. lappuse
... present regulations in support of the Internal Revenue Code of 1954 , it would appear that the total amount of the award would be taxed as ordinary income . Similarly , any amounts received as past , present , or future royalties would ...
... present regulations in support of the Internal Revenue Code of 1954 , it would appear that the total amount of the award would be taxed as ordinary income . Similarly , any amounts received as past , present , or future royalties would ...
115. lappuse
... present Tax Law ( subsection ( q ) of Section 117 of the present Internal Revenue Code ) which does not specify a holding period . Nevertheless , prompt filing is desirable , especially when there is no actual reduction to prac- tice ...
... present Tax Law ( subsection ( q ) of Section 117 of the present Internal Revenue Code ) which does not specify a holding period . Nevertheless , prompt filing is desirable , especially when there is no actual reduction to prac- tice ...
296. lappuse
... PRESENT IN THE UNITED STATES . - In the case of a nonresident alien individual not engaged in trade or business in the United States , there is hereby imposed for each taxable year , in addition to the tax imposed by paragraph ( 1 ) ...
... PRESENT IN THE UNITED STATES . - In the case of a nonresident alien individual not engaged in trade or business in the United States , there is hereby imposed for each taxable year , in addition to the tax imposed by paragraph ( 1 ) ...
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