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Taxation of Intellectual Property and Technology
A comprehensive guide to the federal tax consequences of the development, purchase, sale and licensing of intellectual properties.
Publisher: Matthew Bender Elite Products
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This newly revised edition of Taxation of Intellectual Property and Technology fully integrates the latest legislative, administrative, and judicial changes in the tax law as well as the patent, trademark, and copyright and trade secret laws, and additionally covers Internet and international taxation. It is a comprehensive guide to the federal tax consequences of the development, purchase, sale and licensing of intellectual properties, including inventions (whether or not patentable), trade secrets, trademarks, trade names, copyrights and computer software. Taxation of Intellectual Property and Technology not only explains and analyzes the complex issues involved in this growing area of law, it recognizes and addresses the need to minimize the tax impact of these transactions. Coverage now includes:
• Analysis of the America Invents Act and its effect on patentable inventions
• Intangibles costs under IRC § 263(a) and INDOPCO
• Property versus Services and Employee to Employer Transfer
• Calculation of the Qualified Research Expense Credit
Tax law and intellectual property are highly transitory and complex, and often interact in uncertain ways, especially in the face of rapid and continual technological development and the growth of e-commerce. Taxation of Intellectual Property and Technology is an indispensable resource for intellectual property and tax professionals and for any attorney or accountant whose practice touches or concerns these fields.
Also available in the LexisNexis Tax Center.
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