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Federal Taxation of Intellectual Property Transfers
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597ONL
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.
Federal Taxation of Intellectual Property Transfers is a gap between intellectual property law and tax law. This essential resource provides valuable insights into the tax implications of transferring intellectual property (IP), offering guidance on how to achieve favorable capital gains tax treatment for licensing agreements. It explores the sale requirements for capital gains taxation and explains how to qualify for safe harbors, ensuring taxpayers can minimize their tax liabilities. It also highlights potential pitfalls in copyright transfers, helping practitioners navigate these complex transactions. It provides a thorough analysis of forms of intellectual property and qualify as capital assets. Additionally, the guide covers crucial tax issues, such as amortization deduction rules and the recovery of acquisition costs, and discusses recent judicial and legislative developments impacting IP transfers. With practical examples and clear explanations, this tax-planner's tool is an invaluable resource for anyone involved in IP transactions, providing the necessary knowledge to make informed decisions and optimize tax outcomes. This guide is indispensable for navigating the complexities of IP taxation.
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| SKU | 597ONL |
|---|---|
| Division Name | LJP |
| Volumes | 1 |
| Product Types | Books |
| Brand | LJP |
| Jurisdiction | National |
| ISBN | 978-1-58852-036-4 |
| Page Count | 0 |
| Edition | 0 |
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| Icon | Label | Description | Type | Size | Download |
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|
Fed Tax IP Chapter | 292.7 KB | Download |
CHAPTER 1
Introduction
§ 1.01 In General
§ 1.02 Inventor’s Needs
§ 1.03 Congressional Policy
CHAPTER 2
The Statutory Scheme
§ 2.01 Regular Capital Gains Provisions
§ 2.02 Safe-Harbor Capital Gains Provisions
§ 2.03 Treatment of Losses
§ 2.04 Drafting Suggestions
CHAPTER 3
Basic Patent Law Concepts
§ 3.01 Authority to Issue Letters Patent
§ 3.02 Statutory Bars
§ 3.03 Non-Obviousness
§ 3.04 Negative Rules of Patentability
§ 3.05 The Patent Application
§ 3.06 Patent Infringement
§ 3.07 Patent Rights and Transfer Rules
§ 3.08 Title
CHAPTER 4
Regular Capital Gains Sections
§ 4.01 In General
§ 4.02 Capital Asset Status
§ 4.03 Qualification as “Property”: Patents
§ 4.04 Compensation for Services
§ 4.05 Ancillary Services and Intangibles
§ 4.06 Inventory-Type Property
§ 4.07 “Trade or Business Property”
§ 4.08 Holding Period
§ 4.09 Improvements
CHAPTER 5
The “Sale” Requirement: Major Factors
§ 5.01 Introduction
§ 5.02 Assignment v. License
§ 5.03 The “Substantial Rights” Standard
§ 5.04 Duration
§ 5.05 Mode of Payment
§ 5.06 Fragmentation of Patent Rights
§ 5.07 Geographic Limitations
§ 5.08 Field-of-Use Limitations
§ 5.09 Less Than All Claims Transferred
§ 5.10 Prior Transfers
§ 5.11 Undivided Interests
§ 5.12 Charitable Contributions
CHAPTER 6
The “Sale” Requirement: Other Factors
§ 6.01 Construction of Agreement
§ 6.02 Terminology and Form
§ 6.03 Legal Title or Security Interest
§ 6.04 Payment Terms
§ 6.05 Termination by Transferor
§ 6.07 Restrictions on Assignment
§ 6.08 Restrictions on Sublicensing
§ 6.09 Participation in Infringement Litigation
§ 6.11 Licenses-Back
§ 6.12 Miscellaneous Rights
CHAPTER 7
The “Sale“ Requirement: The Rogue Doctrines
§ 7.01 Introduction
§ 7.02 Controlling Interest in Transfer Negates Sale
§ 7.03 “Pig Theory” Negates Sale
CHAPTER 8
Trade Secret and Know-How Transfers
§ 8.01 Introduction
§ 8.02 Definitions: Trade Secret and Know-How
§ 8.04 Capital Asset Status: “Property”
§ 8.05 Capital Asset Status: Secrecy
§ 8.06 Capital Asset Status: Novelty
§ 8.07 Know-How: Non-Secret Information Incidental to Transfers of Other Property
§ 8.08 Know-How: Non-Secret, Non-Incidental Information
§ 8.09 The “Sale” Requirement
CHAPTER 8A
Trademark, Service Mark, Trade Name, and Franchise Transfers
§ 8A.01 Introduction
§ 8A.02 Definitions: Trademark, Service Mark, Trade Name, Franchise
§ 8A.03 Section 1253: In General
§ 8A.04 Section 1253: Contingent Payments Received by Transferor
§ 8A.05 Section 1253: Significant Power, Right
Introduction
§ 1.01 In General
§ 1.02 Inventor’s Needs
§ 1.03 Congressional Policy
CHAPTER 2
The Statutory Scheme
§ 2.01 Regular Capital Gains Provisions
§ 2.02 Safe-Harbor Capital Gains Provisions
§ 2.03 Treatment of Losses
§ 2.04 Drafting Suggestions
CHAPTER 3
Basic Patent Law Concepts
§ 3.01 Authority to Issue Letters Patent
§ 3.02 Statutory Bars
§ 3.03 Non-Obviousness
§ 3.04 Negative Rules of Patentability
§ 3.05 The Patent Application
§ 3.06 Patent Infringement
§ 3.07 Patent Rights and Transfer Rules
§ 3.08 Title
[1] Nature
[2] Transfers: Assignment v. License
§ 3.09 Assignments[2] Transfers: Assignment v. License
[1] Nature and Requirements
[2] Form and Recording
§ 3.10 Licenses[2] Form and Recording
[1] Nature and Requirements
[2] Shop Rights
§ 3.11 Royalties[2] Shop Rights
CHAPTER 4
Regular Capital Gains Sections
§ 4.01 In General
§ 4.02 Capital Asset Status
§ 4.03 Qualification as “Property”: Patents
§ 4.04 Compensation for Services
§ 4.05 Ancillary Services and Intangibles
§ 4.06 Inventory-Type Property
§ 4.07 “Trade or Business Property”
§ 4.08 Holding Period
§ 4.09 Improvements
CHAPTER 5
The “Sale” Requirement: Major Factors
§ 5.01 Introduction
§ 5.02 Assignment v. License
§ 5.03 The “Substantial Rights” Standard
§ 5.04 Duration
§ 5.05 Mode of Payment
§ 5.06 Fragmentation of Patent Rights
§ 5.07 Geographic Limitations
§ 5.08 Field-of-Use Limitations
§ 5.09 Less Than All Claims Transferred
§ 5.10 Prior Transfers
§ 5.11 Undivided Interests
§ 5.12 Charitable Contributions
CHAPTER 6
The “Sale” Requirement: Other Factors
§ 6.01 Construction of Agreement
§ 6.02 Terminology and Form
§ 6.03 Legal Title or Security Interest
§ 6.04 Payment Terms
§ 6.05 Termination by Transferor
[1] At Will
[2] On Default
§ 6.06 Best Efforts Requirement[2] On Default
§ 6.07 Restrictions on Assignment
§ 6.08 Restrictions on Sublicensing
§ 6.09 Participation in Infringement Litigation
[1] Bringing Actions
[2] Defending Actions
§ 6.10 Termination by Transferee[2] Defending Actions
§ 6.11 Licenses-Back
§ 6.12 Miscellaneous Rights
CHAPTER 7
The “Sale“ Requirement: The Rogue Doctrines
§ 7.01 Introduction
§ 7.02 Controlling Interest in Transfer Negates Sale
§ 7.03 “Pig Theory” Negates Sale
[1] Introduction
[2] Aggregate of Retained Rights
[3] Total Factual Complex
§ 7.04 Operational Control of Transferee’s Business[2] Aggregate of Retained Rights
[3] Total Factual Complex
CHAPTER 8
Trade Secret and Know-How Transfers
§ 8.01 Introduction
§ 8.02 Definitions: Trade Secret and Know-How
[1] Trade Secret
[2] Know-How
§ 8.03 Capital Asset Status: Not Services[2] Know-How
§ 8.04 Capital Asset Status: “Property”
§ 8.05 Capital Asset Status: Secrecy
§ 8.06 Capital Asset Status: Novelty
§ 8.07 Know-How: Non-Secret Information Incidental to Transfers of Other Property
§ 8.08 Know-How: Non-Secret, Non-Incidental Information
§ 8.09 The “Sale” Requirement
CHAPTER 8A
Trademark, Service Mark, Trade Name, and Franchise Transfers
§ 8A.01 Introduction
§ 8A.02 Definitions: Trademark, Service Mark, Trade Name, Franchise
§ 8A.03 Section 1253: In General
§ 8A.04 Section 1253: Contingent Payments Received by Transferor
§ 8A.05 Section 1253: Significant Power, Right
Joseph E. Olson
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