Last edited by Tajas
Tuesday, July 21, 2020 | History

2 edition of Federal taxation of intellectual property transfers found in the catalog.

Federal taxation of intellectual property transfers

Joseph E. Olson

Federal taxation of intellectual property transfers

by Joseph E. Olson

  • 392 Want to read
  • 37 Currently reading

Published by Law Journal Seminars-Press in New York, N.Y. (111 8th Ave., Suite 900, New York 10011) .
Written in English

    Places:
  • United States.
    • Subjects:
    • Intellectual property -- Taxation -- United States.

    • Edition Notes

      Includes index.

      StatementJoseph E. Olson.
      SeriesIntellectual property tax series
      Classifications
      LC ClassificationsKF6428.I5 O45 1986
      The Physical Object
      Pagination1 v. (loose-leaf) ;
      ID Numbers
      Open LibraryOL2548068M
      LC Control Number85030038

      ktMINE is an interactive intellectual property database that provides direct access to license royalty rates, actual license agreements, and detailed agreement summaries. The database contains o intellectual property license agreements. The intellectual property license database is updated Size: KB.   Guidance from U.S. federal and state governments and major multinational organizations on tax policies responding to the COVID pandemic. View Tracker Federal Income Taxation of Securitization Transactions and Related Topics.

      One of over titles in West’s Law in a Nutshell series, this book is a comprehensive resource in an easy-to-read, concise format. With a title representing almost every area of law, Nutshells provide a solid understanding of a specific area of law and include references to important cases that . The Canadian Intellectual Property Office (CIPO) is the agency mainly responsible for processing and (book publishing and selling, filmmaking and distribution) and air and rail transport. Restrictions on foreign investment in telecommunications have been eased. federal taxes payable in the taxation year, with unused ITCs available to be.

      Not all transfers of value to qualified charitable organizations are deductible. When you buy a book from the college bookstore, your payment is not a contribution; you got what you paid for. If you give $ to your local public radio station, and they give you a tote bag, you've made a charitable contribution, but you have to subtract the. Disclaimers are governed by both state and federal law. Section introduced the term "qualified disclaimer" for federal transfer tax purposes, but has little impact on the state law of disclaimers, and does not apply to disclaimers made before


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Federal taxation of intellectual property transfers by Joseph E. Olson Download PDF EPUB FB2

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.

The second complication arises from the time value of money. This book aims to provide students with an appreciation for these two significant complexities through the descriptive materials and problems presented. Chapter 1 introduces the concepts of basis and realization that are fundamental to the taxation of all transactions involving property.5/5(4).

Scott Graham focuses on intellectual property and the U.S. Court of Appeals for the Federal Circuit. He writes ALM's Skilled in the Art IP briefing.

Contact him at [email protected] More from this. Author: Joseph E Olson: Publisher: New York, N.Y. ( 8th Ave., SuiteNew York ): Law Journal Seminars-Press, Series: Intellectual property tax series. Two significant complications affect the taxation of property transactions.

The first complication is the special treatment of capital gains and losses. The second complication arises from the time value of money. This book aims to provide students with aBook Edition: 1cb. Bringing on five intellectual property lawyers from a Fort Lauderdale and Silicon Valley-based boutique, Dickinson Wright has spurred on an already-lively hiring market for IP lawyers among Am Law.

There are considerable di"erences in the tax treatment of intellectual property when the owner transfers it to an individual or business.

Reprinted with permission from the October edition of the Journal of Taxation. Tax Considerations of Acquiring Intellectual Property, Chuck Hodges and Lynn Fowler, Journal of Taxation, October Federal Taxation of Intellectual Property Transfers. 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.

With an emphasis on tax planning, Federal Taxation of Wealth Transfers: Cases and Problems integrates stimulating problems with statutes, regulations, and cases to create a highly teachable and student-friendly casebook.

Intellectual Property: A Survey of the Law Ned Snow. out of 5 stars 3. Kindle Edition. $/5(1). discussed in our article “Tax Taxation of Intellectual Property – The Basics.” Thus, for example, under the rules of Code §, a corporation generally may amortize its basis in a broad list of acquired I.P.

(including, patents, trademarks, trade names, trade secrets and File Size: KB. Estate Planning Issues and Intellectual Property This article was edited and reviewed by FindLaw Attorney Writers | Last updated Ma "Intellectual property" is the broad term for the area of law that protects patents, trademarks, copyrights, trade secrets and other forms of intangible property.

Get this from a library. Intellectual property taxation: problems and materials. [Jeffrey A Maine; Xuan-Thao N Nguyen] -- This book adopts the problem method in addressing intellectual property taxation, and covers both general and special tax principles governing.

Part IV: Intellectual Property Taxation Chapter 28 Intellectual Property Development and Acquisitions Chapter 29 Intellectual Property Sales and Licenses Part V: Family Taxation Chapter 30 Assignment of Income Chapter 31 Alimony and Support Chapter 32 Transfers of Property Between Spouses or Incident to Divorce View Federal Taxation of Intellectual Property Transfers - Book; View Emerging Technologies and the Law - Forms and Analysis - Book (Print and Online) View Licensing of Intellectual Property - Book (Print and Online) View Intellectual Property Licensing - Forms and Analysis - Book (Print and Online).

an intellectual property asset has been created. Statutory forms of intellectual property Whereas it is usual accounting and taxation practice to identifying all items of intellectual property has merely being an intangible asset, not all items of intellectual property have the same all-embracing taxation characteristics.

The problems and solutions in this book can be used with any regular tax text-book to assist the student in learning federal tax law.

This is because, in addition to a word index and a table of contents, this book contains tables that allow a student to access the appropriate problems and solutions by code section number, case name.

The third chapter deals with the estate taxation of life insurance, with emphasis on the two IRC sections that have particular application to life insurance: sections and The fourth chapter discusses the generation-skipping transfer tax and its application to life insurance and irrevocable life insurance trusts, while the final.

Transfer of Business transfers to Emerald Corporation property having a $32, adjusted basis and a $50, FMV in exchange for all of Emerald’s stock worth $15, and Emerald’s assumption of a $35, mortgage on the property.

Tax law is a daunting subject for many law students. It requires a firm grasp of the Internal Revenue Code provisions, the reasoning behind them, the way they interact, and the way courts have interpreted them. Students must also acquire a brand new vocabulary of tax terms. For the first time, Oxford University Press equips students with an accessible guide to acing this most challenging of.

Receive Free Shipping when you purchase Cunningham and Cunningham's The Logic of The Transfer Taxes: A Guide to the Federal Taxation of Wealth Transfers () at.

The entire Federal Tax Code, Federal Income Taxation of Intellectual Properties and Intangible Assets is the first treatise on intellectual property and intangible asset taxation that addresses all asset types.

Learn More Book $.Ann and Bob form Robin Corporation. Ann transfers property worth $, (basis of $,) for 70 shares in Robin Corporation. Bob receives 30 shares for property worth $, (basis of $30,) and for legal services (worth $15,) in organizing the corporation.

a. What gain or income, if any, will the parties recognize on the transfer? b%(4).Month: September Posted in IP Law Videos. Federal Taxation of Intellectual Property Transfers Intellectual Property Law Series ax Series.

Posted by george shaw; Septem ; 0 minute read 0 Posted in IP Law Videos. European Intellectual Property Law Text Cases and Materials.