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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Bibliographic Details
Main Author: Reddy, Harsha
Corporate Author: Tax Management Inc
Other Authors: Falk, Charles Edward
Format: Online
Language:English
Published: Arlington, VA : Tax Management, [c1994]-
Series:Tax management portfolios ; 558-2nd
Subjects:
Online Access:https://www.bloomberglaw.com/product/tax/citation/tm%20558
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001 ocm60342808
003 OCoLC
005 20161014035240.0
006 m o d
008 050511c19949999vau x w o b 0 2eng d
040 |a BNA  |c BNA  |d BNA  |d OCLCA  |d OCLCF  |d OCLCO  |d BNA 
043 |a n-us--- 
049 |a BNAM 
100 1 |a Reddy, Harsha 
245 1 0 |a Intellectual property  |h [electronic resource] :  |b exploitation and disposition /  |c Harsha Reddy 
247 1 0 |a Tax planning for the development and licensing of copyrights, computer software, trademarks and franchises  |f <Oct. 1, 2007> 
260 |a Arlington, VA :  |b Tax Management,  |c [c1994]- 
490 1 |a U.S. income portfolios ;  |v 558-2nd 
500 |a Author: Charles Edward Falk, <Oct. 1, 2007> 
500 |a Published: Washington, D.C., 1994-2007 
504 |a Includes bibliographical references 
505 0 |a Detailed analysis. Taxation of income from intellectual property -- Income from transfer of particular assets -- Working papers 
520 |a "... 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." 
538 |a Mode of access: World Wide Web 
588 |a Title from title screen (viewed Feb. 28, 2012) 
650 0 |a Intellectual property  |x Taxation  |z United States 
650 0 |a Copyright  |x Transfer  |z United States 
650 0 |a Copyright licenses  |z United States 
700 1 |a Falk, Charles Edward 
710 2 |a Tax Management Inc 
776 0 8 |i Print version:  |a Reddy, Harsha.  |t Intellectual property.  |d Arlington, VA : Tax Management, c2012-  |z 9781558718746  |w (OCoLC)777683688 
830 0 |a Tax management portfolios ;  |v 558-2nd 
856 4 0 |u https://www.bloomberglaw.com/product/tax/citation/tm%20558 
907 |a .b2381928 
998 |a inter 
999 |c 112222 
852 |a Law Library  |b online