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When Patent Royalties Are Not Capital Gains
- Source :
- Mondaq Business Briefing. January 29, 2018
- Publication Year :
- 2018
-
Abstract
- The US Court of Appeals for the Ninth Circuit held that patent royalties were not capital gains for tax purposes when the patentee retained effective control over the corporate recipient [...]
- Subjects :
- United States. Court of Appeals for the 9th Circuit -- Powers and duties
United States. Internal Revenue Service. Commissioner's Advisory Group -- Powers and duties
Inventors -- Cases
Patents -- Cases
Tax law -- Analysis
Royalties (Intellectual property) -- Cases
Patent law -- Analysis
Company legal issue
Tax law
Patent/copyright issue
Business, international
Subjects
Details
- Language :
- English
- Database :
- Gale General OneFile
- Journal :
- Mondaq Business Briefing
- Publication Type :
- News
- Accession number :
- edsgcl.525466297