Federal Taxation of Intellectual Property Transfers

by Joseph E. Olson

Overview

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 determine when patents, trade secrets, trademarks, copyrights and other intellectual properties qualify as capital assets. This taxplanner's tool also discusses judicial and legislative developments as they relate to capital assets sold or exchanged and provides a full analysis of amortization deduction rules and recovery of acquisition costs.

Product Details

ISBN-13:	9781588522061
Publisher:	Law Journal Press
Publication date:	09/28/2017
Sold by:	Barnes & Noble
Format:	eBook
Pages:	600
File size:	880 KB

About the Author

Professor Olson teaches at the Hamline University School of Law in St. Paul, Minnesota.