Federal Income Taxation of Intellectual Properties and Intangible Assets

Federal Income Taxation of Intellectual Properties and Intangible Assets is the first treatise on intellectual property and intangible asset taxation that addresses all asset types.

With technological advances, the types and definitions of "intellectual property" and "intangible assets" will change rapidly. Federal Income Taxation of Intellectual Properties & Intangible Assets is the first treatise that addresses all asset types such as corporate technology, software development, copyrights, trademarks, and patents.

• Postlewaite, Cameron & Kittle-Kamp: Federal Income Taxation of Intellectual Properties & Intangible Assets
  • Chapter 1: Framework of the Analysis
  • Chapter 2: Patents
  • Chapter 3: Trademarks and Trade Names
  • Chapter 4: Trade Secrets and Know-How
  • Chapter 5: Copyrights
  • Chapter 6: Franchises
  • Chapter 7: Computer Software
  • Chapter 8: Covenants Not to Compete
  • Chapter 9: Governmental Licenses, Permits, and Similar Rights
  • Chapter 10: Information Base
  • Chapter 11: Goodwill, Going-Concern Value, and Customer-Based and Supplier-Based Intangible Assets
  • Chapter 12: Intangible Assets and the Taxation of Corporate Transactions
  • Chapter 13: Intangible Assets and the Taxation of Partnership Transactions
  • Chapter 14: Intangible Assets and the Taxation of International Transactions