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LEADER: 03099cam 2200469Ia 4500
001 ocm54445381
003 OCoLC
005 20220216124937.0
008 040218s2004 ncu v 001 0 eng d
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035 $a(OCoLC)54445381
043 $an-us---
050 4 $aKF6428.I5$bM35 2004
082 04 $a343.7305
100 1 $aMaine, Jeffrey A.
245 10 $aIntellectual property taxation :$bproblems and materials /$cJeffrey A. Maine, Xuan-Thao Nguyen.
260 $aDurham, N.C. :$bCarolina Academic Press,$c©2004.
300 $axiii, 494 pages ;$c27 cm.
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
490 1 $aCarolina Academic Press law casebook series
500 $aIncludes index.
520 $aThis book adopts the problem method in addressing intellectual property taxation, and covers both general and special tax principles governing different forms of intellectual property (IP). After a comprehensive overview of the different forms of IP follows an overview of federal income taxation. Then the tax treatment of research and development expenditures for self-created forms of IP are analysed, and the tax treatment of IP acquisition (purchase and license) is explored. The tax implications from the transfer of different forms of IP is discussed, demonstrating how IP assignments should be structured to receive preferential tax treatment. IP holding companies and R & D limited partnerships are analysed and an in-depth analysis of the tax treatment of IP litigation expensens as well as the taxability of damage awards and settlement proceeds received in litigation is provided. Special tax considerations of foreign-related IP transfers (both outbound and inbound) are reviewed, and cost sharing arrangements for IP are discussed. Finally, Internet and e-commerce taxation are explored, and comprehensive coverage of state sales taxation of intangible goods, software, and information (web contents) is provided.
650 0 $aIntellectual property$xTaxation$zUnited States$vCases.
650 7 $aIntellectual property$xTaxation.$2fast$0(OCoLC)fst00975791
651 7 $aUnited States.$2fast$0(OCoLC)fst01204155
655 7 $aCasebooks (Law)$2fast$0(OCoLC)fst01774238
655 7 $aTrials, litigation, etc.$2fast$0(OCoLC)fst01423712
655 7 $aCasebooks (Law)$2lcgft
700 1 $aNguyen, Xuan-Thao N.
776 08 $iOnline version:$aMaine, Jeffrey A.$tIntellectual property taxation.$dDurham, N.C. : Carolina Academic Press, ©2004$w(OCoLC)741957024
830 0 $aCarolina Academic Press law casebook series.
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