Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 49.
135. lappuse
... question of whether an instrument constitutes an assignment or a license does not depend upon the name by which it is called but upon the legal effect of its provisions . . . . [ Citing Cases . ] Since the question of a geographically ...
... question of whether an instrument constitutes an assignment or a license does not depend upon the name by which it is called but upon the legal effect of its provisions . . . . [ Citing Cases . ] Since the question of a geographically ...
183. lappuse
... question is whether the assets in question fall within the stated ex- ception of " property held by the taxpayer primarily for sale to customers in the ordinary course of his *** busi- ness . " " In the light of all the evidence , I ...
... question is whether the assets in question fall within the stated ex- ception of " property held by the taxpayer primarily for sale to customers in the ordinary course of his *** busi- ness . " " In the light of all the evidence , I ...
228. lappuse
... question . Central Material & Supply Co. , 44 B.T.A. 282 , aff'd on this point sub . nom . , Farmer , Trustee v . Commissioner , 126 F.2d 542. The parties do not dis- agree as to this proposition but conflict with respect to the ...
... question . Central Material & Supply Co. , 44 B.T.A. 282 , aff'd on this point sub . nom . , Farmer , Trustee v . Commissioner , 126 F.2d 542. The parties do not dis- agree as to this proposition but conflict with respect to the ...
Saturs
CHAPTER | 3 |
PATENT PROSECUTION EXPENSES | 35 |
PATENT INFRINGEMENT AND LITIGATION EXPENSES | 49 |
Autortiesības | |
12 citas sadaļas nav parādītas.
Bieži izmantoti vārdi un frāzes
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