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Author : Anonim
Publisher : ALM
Page : 696 pages
File Size : 53,8 Mb
Release : 2024-05-01
Category : Electronic
ISBN : 8210379456XXX
Author : Joseph E. Olson
Publisher : Unknown
Page : 128 pages
File Size : 52,6 Mb
Release : 1986
Category : Intellectual property
ISBN : LCCN:85030038
Author : Joseph E. Olson
Publisher : Unknown
Page : 128 pages
File Size : 41,6 Mb
Release : 1986
Category : Intellectual property
ISBN : LCCN:85030038
Author : Patent Law Association of Chicago. Taxation Committee
Publisher : Unknown
Page : 390 pages
File Size : 52,6 Mb
Release : 1984
Category : Law
ISBN : STANFORD:36105043823850
This book covers all facets of the statutory, case, and regulatory law relating to the tax aspects of intellectual property. Hundreds of case citations are provided in the work, both to the United States Patent Quarterly and companion reporters.
Author : Philip F. Postlewaite,David L. Cameron,Thomas Kittle-Kamp
Publisher : Unknown
Page : 2542 pages
File Size : 43,5 Mb
Release : 1998
Category : Intangible property
ISBN : STANFORD:36105063609429
Author : Daniel W. Matthews
Publisher : Vandeplas Pub.
Page : 0 pages
File Size : 47,6 Mb
Release : 2011
Category : Intellectual property
ISBN : 1600421563
This book builds upon the "core concepts" introduced in a basic income tax course, such as capitalization, depreciation/amortization, and characterization of income/loss, by specifically addressing their application to intellectual property ("IP"). In some cases, special rules apply the "core concepts" differently to IP. This book's goal is to discuss these special IP tax rules and the policy concerns underlying them. Additionally, this book goes beyond the "core concepts" and addresses tax issues truly unique to IP, such as IP holding companies and international IP transactions. Specifically, this book discusses how multistate corporations use intangible holding companies to minimize exposure to state corporate income taxes. The final chapter covers how U.S. multinationals use IP in international transactions to minimize exposure to U.S. income tax. About the author: Daniel W. Matthews is an Associate Professor at the Thomas M. Cooley Law School. Prior to joining Cooley in 2003, Professor Matthews practiced at a prominent Michigan law firm and served as a tax consultant at Deloitte & Touche. Professor Matthews earned an LL.M degree in Taxation from New York University and was awarded a Juris Doctor, summa cum laude, from Michigan State University College of Law.
Author : Rex Frye
Publisher : Unknown
Page : 350 pages
File Size : 52,5 Mb
Release : 1921
Category : Income tax
ISBN : STANFORD:36105044139660
Author : Jeffrey A. Maine,Xuan-Thao N. Nguyen
Publisher : Unknown
Page : 520 pages
File Size : 40,8 Mb
Release : 2004
Category : Business & Economics
ISBN : STANFORD:36105063650407
The 2012 Student Update is accessible by clicking here. This casebook is the first to provide interdisciplinary coverage of two exciting areas of the law: intellectual property and taxation. Valuable business assets are increasingly in the form of intangible assets such as patents, trade secrets, copyrights, trademarks, trade names, and computer software. Moreover, with the arrival of global, e-commerce transactions on the Internet, new forms of intellectual property, such as domain names and web contents, have emerged. The creation, development, acquisition, and sale and licensing of these intellectual property assets have significant tax consequences. Authors Maine and Nguyen adopt the problem method in addressing intellectual property taxation, and cover both general and special tax principles governing different forms of intellectual property. The book's ten chapters are each devoted to the taxation of a major IP transaction such as intellectual property research and development, acquisitions, sales and licenses, and judgment awards and settlements. Every chapter contains a set of relevant problems, a summary of the black letter law, and excerpts of important cases and administrative pronouncements.
Author : Joseph M. Dodge,Wendy C. Gerzog,Bridget J. Crawford,Jennifer Bird-Pollan,Victoria J. Haneman
Publisher : Aspen Publishing
Page : 817 pages
File Size : 55,7 Mb
Release : 2023-01-31
Category : Law
ISBN : 9781454860846
Federal Taxes on Gratuitous Transfers: Law and Planning, Second Edition is a sophisticated Estate & Gift Tax casebook with plenty of problems, nuance, and policy discussion. The purchase of this ebook edition does not entitle you to receive access to the Connected eBook on CasebookConnect. You will need to purchase a new print book to get access to the full experience including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. This book deals primarily with the federal wealth transfer taxes, and with the federal income tax as it bears on gratuitous transfers. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate and apart from the federal income tax. The book includes relevant case law and references to statutes and regulations and has many explanations and problems to help students new to the field to find a way through this complicated material. The book is appropriate for both J.D. and LL.M. courses in Estate and Gift Tax. New to the 2nd Edition: All material up to date with current law and current exemption amounts (as of 2023) All new chapter on estate and gift tax issues for individuals who are noncitizens or nonresidents Income taxation of trusts and estates material moved to stand-alone chapter Raises issues of race, gender, sexual orientation, and other identity taxes, making it easier for students to connect doctrine and policy Discussion of policy debate around long-term and perpetual trusts Lists, illustrations and photographs provide engaging visual commentary Sidebars on relevant persons, places, and things provide interesting content, surprising those who think that tax is a dry and boring subject Professors and students will benefit from: Emphasis on text, statutes, and regulations, rather than cases. “Building block” organization (simple to complex estates), rather than segmented organization according to Code sections. Extensive use of questions and problems to aid students. High-profile authorship: Joseph M. Dodge and Wendy C. Gerzog are distinguished emeriti faculty. Bridget J. Crawford, Jennifer Bird-Pollan, and Victoria J. Haneman are all well-established in the field and are attuned to the needs of today’s students. Reconstitutes the Estate and Gift tax course from the ground up in light of modern estates practice. More emphasis on valuation and use of FLPs than in other books; valuation is introduced early on and integrated with other material. Relation of tax doctrine to tax planning strategies. Focus on doctrine that influences the practice of estate and trust law, rather than doctrine for its own sake. Reference to state law (including recent developments) as it bears on transfer tax issues, with full coverage of issues raised by community property systems
Author : Anonim
Publisher : Unknown
Page : 12 pages
File Size : 49,5 Mb
Release : 1995
Category : Capital gains tax
ISBN : MINN:30000005171933
Author : Canada. Competition Bureau
Publisher : Canadian Government Publishing
Page : 58 pages
File Size : 45,5 Mb
Release : 2000
Category : Intellectual property
ISBN : 066265224X
Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 42,8 Mb
Release : 1998
Category : Aliens
ISBN : MINN:30000005590827
Author : David L. Cameron,Elliott Manning
Publisher : Unknown
Page : 947 pages
File Size : 55,8 Mb
Release : 2012
Category : Capital gains tax
ISBN : 159345886X
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 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. Chapter 2 follows with the effects of taxing gains and losses from capital assets differently from ordinary gains and losses. Chapter 3 deals with liabilities, which are essentially the opposite of assets or property, so that they can be considered negative property. Chapter 4 covers the rules applicable to the capitalization of costs incurred in the creation or acquisition of property and the recovery of those costs through a variety of expensing, amortization, and depreciation provisions. Chapter 5 covers non-recognition transactions (other than transfers involving partnerships, corporations or trusts) in which gain or loss is not recognized on disposition but is deferred through the mechanism of substituted basis. Chapter 6 deals with deferred compensation issues and other special problems arising in executive compensation arrangement using employer stock or stock options that reflect the lure of capital gain treatment. Chapter 7 covers the complexities that arise from the clich that property is a bundle of rights, particularly when the ownership and long-term right to possession is divided under a lease or similar arrangement. Finally, Chapter 8 covers a number of special provisions that affect the deductibility of losses, including the wash sales rules, limitations on related party transactions, the at-risk and passive loss rules, and losses arising in certain leasing transactions.
Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 12 pages
File Size : 43,5 Mb
Release : 2024-05-01
Category : Electronic
ISBN : STANFORD:36105127904980
Author : James C. Goodale,Rob Frieden
Publisher : Law Journal Press
Page : 966 pages
File Size : 43,9 Mb
Release : 2021-08-28
Category : Law
ISBN : 1588520129
This is a comprehensive guide of the law at every level as it applies to cable networks, to cable's satellite competitors, and to the convergence of these technologies with the broadband Internet.