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.
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Table of Contents
The Statutory Scheme
Basic Patent Law Concepts
Regular Capital Gains Sections
The “Sale” Requirement: Major Factors
The “Sale” Requirement: Other Factors
The “Sale” Requirement: The Rogue Doctrines
Trade Secret and Know-How Transfers
Trademark, Service Mark, Trade Name, and Franchise Transfers
Copyrights and Similar Property
Safe Harbor Capital Gains Section
Table of Cases