Searching Content indexed under Intellectual Property by Ruchelman PLLC ordered by Published Date Descending.
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Tax Considerations Of I.P. When Expanding A Business Offshore
The U.S. person must prepare a valuation of the intangible property in accordance with rules set forth in the Treasury regulations.
United States
18 Oct 2018
Tax Basics Of Intellectual Property
Like most assets developed, used, and sold in business, intellectual property (IP) is subject to important tax considerations.
United States
2 Sep 2018
Tax 101: Taxation Of Intellectual Property—Selected Tax Issues Involving Corporations And Partnerships
In a Code § 351 exchange, the transferee corpora- tion's basis in the contributed IP will be the same as that of the transferor shareholder.
United States
7 Dec 2017
Taxation Of Intellectual Property – Selected Tax Issues Involving Corporations And Partnerships
This article will review the basic U.S. Federal tax considerations of intellectual prop¬erty ("I.P.") taxation in the context of corporations and partnerships and examine some typical tax considerations...
United States
25 Aug 2017
Amazon Makes The C.U.T. – An Important Taxpayer Win, A Reminder To Consider Transactional Evidence
In finding for the taxpayer in a recent transfer pricing decision, the U.S. Tax Court followed its own determination in Veritas in valuing a buy-in payment made as compensation...
United States
14 Jun 2017
Taxation Of Intellectual Property – The Basics
Change driven by development of intellectual property ("I.P.") is now a constant. Whether the I.P. user is a tax adviser accessing a digital library, an auto mechanic interfacing with an engine...
United States
12 Jun 2017
Tax Concerns On Outbound I.P. Transfers: Pitfalls & Planning
In a 21st century America where new ideas continually create new intangible property, U.S. corporations often desire to contribute their I.P. to a foreign affiliate who then develops and...
United States
10 May 2017
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