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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
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$830.00
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ISBN: 9781579114381
Publisher: Matthew Bender
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Book Edition: 62

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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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Table of Contents

VOLUME 1


PART I INTRODUCTION



Chapter 1 Overview of Intellectual Properties

Chapter 2 Outline of Major Code Sections Applicable to Intellectual Properties



PART II TAX PLANNING FOR THE CREATION, DEVELOPMENT, AND PURCHASE OF INTELLECTUAL PROPERTY



Chapter 3 Development and Purchase of Technological Intellectual Properties Including Patents and Trade Secrets

Chapter 4 Development and Purchase of Trademarks and Trade Names

Chapter 5 Creation and Purchase of Copyrights



PART III TAX PLANNING FOR THE SALE AND LICENSING OF INTELLECTUAL PROPERTY



Chapter 6 Sale and Licensing of Technological Intellectual Properties Including Patents and Trade Secrets

Chapter 7 Sale and Licensing of Trademarks and Trade Names

Chapter 8 Sale and Licensing of Copyrights



VOLUME 2



PART IV SPECIALIZED TAX PLANNING APPLICATIONS



Chapter 9 Research and Development Tax Credit

Chapter 9A State Research and Development Tax Credit

Chapter 10 Computer Software

Chapter 10A The Imposition of Sales Tax on Computer Software

Chapter 11 Taxation of Electronic Commerce

Chapter 12 International Transactions

Chapter 13 Global Positioning of Intellectual Property

Chapter 14 Transfer Pricing for Intangibles

Chapter 15 Permanent Establishment for E-commerce Transactions

Chapter 14 Transfer Pricing for Intangibles

Chapter 15 Permanent Establishment for E-commerce Transactions

Chapter 16 The Customs Valuation of Intangibles or Services in International Trade



Appendix A Primary Internal Revenue Code and Regulations Sections

Appendix B Primary Revenue Rulings and Revenue Procedures

Appendix C Primary Internal Revenue Service Letter Rulings and Notices



Table of Cases

Table of Statutes

Index