Accounting and Tax Aspects of Patents and ResearchVan Nostrand, 1960 - 311 lappuses |
No grāmatas satura
1.–3. rezultāts no 26.
281. lappuse
... TRADE OR BUSINESS EXPENSES.— ( A ) IN GENERAL . - All the ordinary and necessary ex- penses paid or incurred during the taxable year in carrying on any trade or business , including a reasonable allowance for salaries or other ...
... TRADE OR BUSINESS EXPENSES.— ( A ) IN GENERAL . - All the ordinary and necessary ex- penses paid or incurred during the taxable year in carrying on any trade or business , including a reasonable allowance for salaries or other ...
288. lappuse
... trade or business ; ( 2 ) losses incurred in any transaction entered into for profit , though not connected with a trade or business ; and ( 3 ) losses of property not connected with a trade or business , if such losses arise from fire ...
... trade or business ; ( 2 ) losses incurred in any transaction entered into for profit , though not connected with a trade or business ; and ( 3 ) losses of property not connected with a trade or business , if such losses arise from fire ...
297. lappuse
... trade or business ; ( 2 ) property , used in his trade or business , of a character which is subject to the allowance for depreciation provided in sec- tion 167 , or real property used in his trade or business ; ( 3 ) a copyright , a ...
... trade or business ; ( 2 ) property , used in his trade or business , of a character which is subject to the allowance for depreciation provided in sec- tion 167 , or real property used in his trade or business ; ( 3 ) a copyright , a ...
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