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Intellectual Property Taxation: Transaction and Litigation Issues, 2005 Cumulative Supplement
Intellectual Property Taxation Transaction and Litigation Issues 2005 Cumulative Supplement
Author: Jeffrey A. Maine, Xuan-Thao N. Nguyen
2005 update to Intellectual Property Taxation: Transaction and Litigation Issues, published by BNA Books. The 2005 Cumulative Supplement to Intellectual Property Taxation: Transaction and Litigation Issues contains the following developments and updates:
  • New materials on charitable donations of intellectual property, including latest t...  more »
  • Significant tax law changes made by the American Jobs Creation Act of 2004, including new rules governing the income-forecast method of depreciation; extended tax breaks for off-the-shelf software; and tax planning for film production.
  • Tax and non-tax planning concerns surrounding intellectual property holding companies, including recent court decisions and state administrative rulings.
  • Updated federal statute concerning electronic commerce taxation.
  • Updated charts and summaries for all 50 states concerning Internet sales taxes.
  • Final regulations that provide comprehensive rules for the capitalization of amounts paid to create or acquire intellectual property assets, including new rules for package design costs and a new safe-harbor amortization period for certain self-created intellectual properties.
  • Recently promulgated regulations on the computation and allocation of the research credit for members of controlled groups of corporations.
  • Recent international tax changes affecting outbound and inbound intellectual property transfers.
    • ISBN-13: 9781570185113
    ISBN-10: 1570185115
    Publication Date: 12/15/2005
    Pages: 676
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    Publisher: BNA Books
    Book Type: Paperback
    Members Wishing: 0
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