Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.3. rezultāts no 47.
146. lappuse
... substantial right in the patent transferred or licensed . " All substantial rights " are not defined but are determined by a realistic test in which the entire transaction is examined . Payments for the patent rights may be in lump sums ...
... substantial right in the patent transferred or licensed . " All substantial rights " are not defined but are determined by a realistic test in which the entire transaction is examined . Payments for the patent rights may be in lump sums ...
147. lappuse
... substantial right . Moreover , the right of exclusion may be enforced with respect to ( 1 ) mak- ing , ( 2 ) using , or ( 3 ) selling . A patent holder may exclusively transfer any one , or any two , or all three of the trivariant ...
... substantial right . Moreover , the right of exclusion may be enforced with respect to ( 1 ) mak- ing , ( 2 ) using , or ( 3 ) selling . A patent holder may exclusively transfer any one , or any two , or all three of the trivariant ...
148. lappuse
... substantial right under the patent by the licensor . It is the intention of your committee to continue this realistic test , whereby the entire transaction , regardless of formalities , should be examined in its factual context to ...
... substantial right under the patent by the licensor . It is the intention of your committee to continue this realistic test , whereby the entire transaction , regardless of formalities , should be examined in its factual context to ...
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