Intellectual property exploitation and disposition /
"... describes the rules relating to the taxation of income from the exploitation and disposition of patents, copyrights, know-how and trade secrets (referred to generically as "know-how"), and trademarks and trade names. With respect to a fifth type of intellectual property, computer...
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| Format: | Online Continuing Resource |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management,
[c1994]-
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| Series: | Tax management portfolios ;
558-2nd |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20558 |
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| Summary: | "... describes the rules relating to the taxation of income from the exploitation and disposition of patents, copyrights, know-how and trade secrets (referred to generically as "know-how"), and trademarks and trade names. With respect to a fifth type of intellectual property, computer software, this portfolio refers the reader to Tax Management Portfolio, Federal Taxation of Software and E-Commerce, No. 555, which provides a detailed description of the U.S. federal income tax treatment of income from the exploitation and disposition of computer software." |
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| Item Description: | Author: Charles Edward Falk, <Oct. 1, 2007> Published: Washington, D.C., 1994-2007 |
| Format: | Mode of access: World Wide Web |
| Bibliography: | Includes bibliographical references |