Federal Taxation of Intellectual Property Transfers By Joseph E. Olson ISBN: 978-1-58852-036-4

This tax planner's tool bridges the gap between intellectual property law and tax law by showing you how to achieve capital gains tax treatment for licensing agreements; deal with the "sale" requirements for capital gains taxation; understand the intricate issues involved with high-technology businesses; avoid the pitfalls inherent in copyright transfers; and determine when patents, trade secrets, trademarks, copyrights and other intellectual properties qualify as capital assets. This helpful guide also discusses the latest judicial and legislative developments, including a full analysis of amortization deduction rules and recovery of acquisition costs. $249.00  Purchase this Item * Links off site to the publisher. Item sold direct from publisher, not MegaLaw.