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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 bridges the gap between intellectual property law and tax law by explaining how to: achieve capital gains tax treatment for licensing agreements; deal with the "sale" requirements for capital gains taxation; qualify for safe harbors; avoid the pitfalls inherent in copyright transfers; and determine when patents, trade secrets, trademarks, copyrights and other intellectual properties qualify as capital assets. This tax-planner's tool also discusses judicial and legislative developments as they relate to capital assets sold or exchanged and provides a full analysis of amortization deduction rules and recovery of acquisition costs.
Book #00597; looseleaf, one volume, 612 pages; published in 1986, updated as needed.
ISBN: 978-1-58852-036-4
| 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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