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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
2
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
3
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
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