Intellectual property : exploitation and disposition /

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Bibliographic Details
Author / Creator:Reddy, Harsha, author.
Imprint:Arlington, VA : Tax Management, [1994]-
Description:1 online resource
Language:English
Series:U.S. income portfolios ; 558-2nd
Tax management portfolios ; 558-2nd.
Subject:
Format: E-Resource Journal
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/5669498
Hidden Bibliographic Details
Title varies:Tax planning for the development and licensing of copyrights, computer software, trademarks and franchises
Other authors / contributors:Falk, Charles Edward, author.
Tax Management Inc., issuing body.
Notes:Author: Charles Edward Falk, .
Published: Washington, D.C., 1994-2007.
Includes bibliographical references.
Title from title screen (viewed Feb. 28, 2012).
Summary:" ... describes the rules relating to the taxation of income from the exploitation and disposition of patents, copyrights, know-how and trade secrets (referred to generically as "know-how"), and trademarks and trade names. With respect to a fifth type of intellectual property, computer software, this portfolio refers the reader to Tax Management Portfolio, Federal Taxation of Software and E-Commerce, No. 555, which provides a detailed description of the U.S. federal income tax treatment of income from the exploitation and disposition of computer software."
Other form:Print version: Reddy, Harsha. Intellectual property. Arlington, VA : Tax Management, ©2012- 9781558718746