Main Volume Information

Intellectual Property Taxation: Transaction and Litigation Issues, with accompanying CD-ROM, considers, on a comparative basis, the tax implications of major business transactions involving both traditional and emerging forms of intellectual property. The authors’ analyses strike a perfect balance between technical tax considerations and the complexities of intellectual property transactions.

Supplement Information

The 2012 Cumulative Supplement offers a new chapter dealing with charitable contributions of intellectual property. It provides comprehensive coverage of major congressional changes, including:

• The Treasury Department’s recently promulgated comprehensive regulations
• The latest IRS rulings governing domestic and international intellectual property transactions, including summaries addressing intellectual property exchanges, assignments of patents, installation and customization work related to software acquisitions, and settlement proceeds for patent and copyright infringement
• Recent cases dealing with the tax treatment of settlement proceeds in trade secret misappropriation cases, as well as the tax treatment of arbitration awards for employees who provide “ideas” to their employers
• Recent international transfer-pricing cases under IRC §482, including the Tax Court’s taxpayer-favorable decision in Veritas Software Corp. v. Commissioner and the Ninth Circuit’s revised opinion in Xilinx, Inc. v. Commissioner, as well as the government’s latest response to these two decisions
• Recent state legislation, court decisions, and administrative rulings impacting popular intellectual property holding companies

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2003/808 pp. Hardcover/Order #9073P

2012/ISBN 9781617460739/Order #2073

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About the Authors
Jeffrey A. Maine, B.B.A., M.B.A., J.D., LL.M., CPA, is a Professor of Law at the University of Maine School of Law, Portland, ME.

Xuan-Thao N. Nguyen, B.A., J.D., is a Professor of Law at the SMU Dedman School of Law, Dallas, TX.    

Supplement Information
Jeffrey A. Maine and Xuan-Thao N. Nguyen 

Main Volume Information

• Summary Table of Contents
• Detailed Table of Contents 
• Preface   

Order 2012 Cumulative Supplement now.