Federal Taxation of Intellectual Property Transfers

  • ID: 4411197
  • Book
  • Region: United States
  • ALM Media, LLC
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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.
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Joseph E. Olson
Professor Olson teaches at the Hamline University School of Law in St. Paul, Minnesota.
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