Lexis Nexis Federal Taxation of Intellectual Property Transfers
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Product description
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
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
