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Searching Content indexed under Capital Gains Tax by Finnegan, Henderson, Farabow, Garrett & Dunner, LLP ordered by Published Date Descending.
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Favorable Capital Gains Taxation Rates Apply To Payments For Transfer Of All Substantial Rights In Patents
The portion of a termination payment attributable to a transfer of all substantial rights in a patent may be treated as long-term capital gain and taxed at more favorable rates than ordinary income.
United States
24 May 2017
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