Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 66.
53. lappuse
... result of an award made by a court of law to a patent holder whose patent rights have been infringed . Frequently , a court is not involved , as the offender may settle directly with the patent holder on the basis of a lump - sum ...
... result of an award made by a court of law to a patent holder whose patent rights have been infringed . Frequently , a court is not involved , as the offender may settle directly with the patent holder on the basis of a lump - sum ...
69. lappuse
... resulting from collective scientific effort , which in turn may be impractical to classify specifically with complete accuracy as to dollars of cost incurred ... result from such programs relate only to DOCUMENTING ACQUISITION OF RIGHTS 69.
... resulting from collective scientific effort , which in turn may be impractical to classify specifically with complete accuracy as to dollars of cost incurred ... result from such programs relate only to DOCUMENTING ACQUISITION OF RIGHTS 69.
70. lappuse
... result in more or less net profit ( or taxable income ) . In the case of patents , valuation , and resulting subse- quent charges to profit and loss in the form of amortization will also affect net profit regardless of whether the ...
... result in more or less net profit ( or taxable income ) . In the case of patents , valuation , and resulting subse- quent charges to profit and loss in the form of amortization will also affect net profit regardless of whether 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