Federal Taxation of Intellectual Property Transfers

Bridges the gap between intellectual property law and tax law.
Publisher: ALM

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ISBN: 9781588520364
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Federal Taxation of Intellectual Property Transfers bridges the gap between intellectual property law and tax law by explaining how to: achieve capital gains tax treatment for licensing agreements; deal with the "sale" requirements for capital gains taxation; qualify for safe harbors; avoid the pitfalls inherent in copyright transfers; and determine when patents, trade secrets, trademarks, copyrights and other intellectual properties qualify as capital assets. This tax-planner's tool also discusses judicial and legislative developments as they relate to capital assets sold or exchanged and provides a full analysis of amortization deduction rules and recovery of acquisition costs.

Table of Contents

CHAPTER 1

Introduction



CHAPTER 2

The Statutory Scheme



CHAPTER 3

Basic Patent Law Concepts



CHAPTER 4

Regular Capital Gains Sections



CHAPTER 5

The “Sale” Requirement: Major Factors



CHAPTER 6

The “Sale” Requirement: Other Factors



CHAPTER 7

The “Sale” Requirement: The Rogue Doctrines



CHAPTER 8

Trade Secret and Know-How Transfers



CHAPTER 8A

Trademark, Service Mark, Trade Name, and Franchise Transfers



CHAPTER 8B

Copyrights and Similar Property



CHAPTER 9

Safe Harbor Capital Gains Section



CHAPTER 10

Ancillary Matters



Appendices

Table of Cases

Index