Add to ORKGCreative activity in the scientific, technical, literary, musical and artistic fields is encouraged by preferential treatment under the income tax laws. While musicians, authors, composers and inventors all receive some special tax benefits, inventors are awarded the most valuable tax breaks
The proposed incorporation of traditional intellectual property into the definition of copyright, tr...
Intellectual creations and taxes have the gift (the first) and vice (the last) to be everywhere. Int...
Among the Internal Revenue Code’s many rules are some taxpayer-friendly provisions that grant tax be...
Creative activity in the scientific, technical, literary, musical and artistic fields is encouraged ...
An important issue deserving scholarly attention concerns the proper role of the federal tax system ...
The recent sell offs of song catalogs by Bob Dylan, Stevie Nicks, Neil Young, and Mick Fleetwood for...
Taxpayer, a nonresident alien author not engaged in trade or business within the United States, deli...
With the ever-growing avenues to exploit copyrightable works, the copyright holders strive to exploi...
This Article focuses on the federal estate and gift tax treatment of copyright termination rights. T...
This article examines the federal income tax regime governing intellectual property using normative ...
With the incidence of high personal surtax rates, a patentee is ordinarily interested in deriving th...
The tax treatment of intellectual property receives surprisingly little attention despite intellectu...
The interdisciplinarity of intellectual property and taxation poses many challenges to the disparate...
X contracted with a corporation controlled by him for the manufacture of machines on which he held p...
This article criticizes the standard approach to intellectual property rights (IPRs), interpreted as...
The proposed incorporation of traditional intellectual property into the definition of copyright, tr...
Intellectual creations and taxes have the gift (the first) and vice (the last) to be everywhere. Int...
Among the Internal Revenue Code’s many rules are some taxpayer-friendly provisions that grant tax be...
Creative activity in the scientific, technical, literary, musical and artistic fields is encouraged ...
An important issue deserving scholarly attention concerns the proper role of the federal tax system ...
The recent sell offs of song catalogs by Bob Dylan, Stevie Nicks, Neil Young, and Mick Fleetwood for...
Taxpayer, a nonresident alien author not engaged in trade or business within the United States, deli...
With the ever-growing avenues to exploit copyrightable works, the copyright holders strive to exploi...
This Article focuses on the federal estate and gift tax treatment of copyright termination rights. T...
This article examines the federal income tax regime governing intellectual property using normative ...
With the incidence of high personal surtax rates, a patentee is ordinarily interested in deriving th...
The tax treatment of intellectual property receives surprisingly little attention despite intellectu...
The interdisciplinarity of intellectual property and taxation poses many challenges to the disparate...
X contracted with a corporation controlled by him for the manufacture of machines on which he held p...
This article criticizes the standard approach to intellectual property rights (IPRs), interpreted as...
The proposed incorporation of traditional intellectual property into the definition of copyright, tr...
Intellectual creations and taxes have the gift (the first) and vice (the last) to be everywhere. Int...
Among the Internal Revenue Code’s many rules are some taxpayer-friendly provisions that grant tax be...