Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 71.
173. lappuse
... term of Arras ' patent . Sublicense or transfer of patent rights was not permitted except to wholly owned subsidiaries except by consent . Title to the patents was expressly retained by the licensors . There were other provisions in the ...
... term of Arras ' patent . Sublicense or transfer of patent rights was not permitted except to wholly owned subsidiaries except by consent . Title to the patents was expressly retained by the licensors . There were other provisions in the ...
283. lappuse
... TERM CAPITAL GAIN . - The term " short - term capital gain " means gain from the sale or exchange of a capital asset held for not more than 6 months , if and to the extent such gain is taken into account in computing gross income ; ( 3 ) ...
... TERM CAPITAL GAIN . - The term " short - term capital gain " means gain from the sale or exchange of a capital asset held for not more than 6 months , if and to the extent such gain is taken into account in computing gross income ; ( 3 ) ...
284. lappuse
... TERM CAPITAL GAIN . - The term " net long - term capital gain " means the excess of long - term capital gains for the taxable year over the long - term capital losses for such year ; ( 9 ) NET LONG - TERM CAPITAL LOSS . - The term " net ...
... TERM CAPITAL GAIN . - The term " net long - term capital gain " means the excess of long - term capital gains for the taxable year over the long - term capital losses for such year ; ( 9 ) NET LONG - TERM CAPITAL LOSS . - The term " net ...
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