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Taxation of Intellectual Property and Technology

Taxation of Intellectual Property and Technology

A comprehensive guide to the federal tax consequences of the development, purchase, sale and licensing of intellectual properties.


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Publisher :Matthew Bender
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    This newly revised edition of Taxation of Intellectual Property and Technology fully integrates the latest legislative, administrative, and judicial changes in the tax law as well as the patent, trademark, and copyright and trade secret laws, and additionally covers Internet and international taxation. It is a comprehensive guide to the federal tax consequences of the development, purchase, sale and licensing of intellectual properties, including inventions (whether or not patentable), trade secrets, trademarks, trade names, copyrights and computer software. Taxation of Intellectual Property and Technology not only explains and analyzes the complex issues involved in this growing area of law, it recognizes and addresses the need to minimize the tax impact of these transactions. Coverage now includes:

    • Analysis of the America Invents Act and its effect on patentable inventions
    • Intangibles costs under IRC § 263(a) and INDOPCO
    • Property versus Services and Employee to Employer Transfer
    • Calculation of the Qualified Research Expense Credit

    Tax law and intellectual property are highly transitory and complex, and often interact in uncertain ways, especially in the face of rapid and continual technological development and the growth of e-commerce. Taxation of Intellectual Property and Technology is an indispensable resource for intellectual property and tax professionals and for any attorney or accountant whose practice touches or concerns these fields.

    Also available in the LexisNexis Tax Center.

    VOLUME 1

    PART I INTRODUCTION

    Chapter 1 Overview of Intellectual Properties
    Chapter 2 Outline of Major Code Sections Applicable to Intellectual Properties

    PART II TAX PLANNING FOR THE CREATION, DEVELOPMENT, AND PURCHASE OF INTELLECTUAL PROPERTY

    Chapter 3 Development and Purchase of Technological Intellectual Properties Including Patents and Trade Secrets
    Chapter 4 Development and Purchase of Trademarks and Trade Names
    Chapter 5 Creation and Purchase of Copyrights


    PART III TAX PLANNING FOR THE SALE AND LICENSING OF INTELLECTUAL PROPERTY

    Chapter 6 Sale and Licensing of Technological Intellectual Properties Including Patents and Trade Secrets
    Chapter 7 Sale and Licensing of Trademarks and Trade Names
    Chapter 8 Sale and Licensing of Copyrights

    VOLUME 2

    PART IV SPECIALIZED TAX PLANNING APPLICATIONS

    Chapter 9 Research and Development Tax Credit
    Chapter 10 Computer Software
    Chapter 11 Taxation of Electronic Commerce

    Appendix A Primary Internal Revenue Code and Regulations Sections
    Appendix B Primary Revenue Rulings and Revenue Procedures
    Appendix C Primary Internal Revenue Service Letter Rulings and Notices

    Table of Cases
    Table of Statutes
    Index

     

    Marvin Petry


    Member, Stites & Harbison PLLC, Alexandria, VA.

    Kenneth R. Appleby


    Partner, Foley & Lardner LLP, Boston, MA.

     

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