Taxation of intellectual property : tax planning guide
著者
書誌事項
Taxation of intellectual property : tax planning guide
M. Bender, 1985-
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注記
Includes index
内容説明・目次
内容説明
This guide to the taxation of all intellectual properties includes tax planning suggestions. Coverage includes such topics as: the effect of recent tax legislation on all phases of intellectual properties, patents, trade secrets, trademarks and tradenames, copyrights and computer software; the decision whether to license or sell computer software; special techniques that apply to research and development expenses, R&D limited partnerships and computer software; alternative tax treatments for specific types of intellectual property, including depreciation, amortization, expensing and the current capital asset rule; and methods of minimizing tax payments on income and maximizing deductions for costs as to each type of intellectual property. Substantially revised in light of the 1993 Tax Act, the text provides examples and planning notes that highlight useful techniques and warn against pitfalls. The appendix provides the full text of all relevant Code sections, regulations and important rulings and notices. The price quoted for the work covers one year's worth of service. The upkeep price is $160.
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