The Resource Source of royalty income and place of use of intangible property
Source of royalty income and place of use of intangible property
Resource Information
The item Source of royalty income and place of use of intangible property represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Source of royalty income and place of use of intangible property represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Commentary on, and interpretation of the various US laws and notices concerning the source of royalty income and the place of use of intangible property: the intellectual property aspects of Copyright and Trademark Rulings and the Service's Rulings. The authors also discuss the leading case involving patent rights: Sanchez (6 T.C. 1141 (1946)) and Revenue Ruling 80-362 ("the Cascading Royalties Ruling") and case SDI Netherlands BV (107 T.C. 161, 163 (1996))
- Language
- eng
- Label
- Source of royalty income and place of use of intangible property
- Title
- Source of royalty income and place of use of intangible property
- Language
- eng
- Summary
- Commentary on, and interpretation of the various US laws and notices concerning the source of royalty income and the place of use of intangible property: the intellectual property aspects of Copyright and Trademark Rulings and the Service's Rulings. The authors also discuss the leading case involving patent rights: Sanchez (6 T.C. 1141 (1946)) and Revenue Ruling 80-362 ("the Cascading Royalties Ruling") and case SDI Netherlands BV (107 T.C. 161, 163 (1996))
- Citation source
- In: Tax management international journal. - Washington. - Vol. 36 (2007),
- http://library.link/vocab/creatorName
-
- Sprague, G.D
- Determann, L
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- royalties
- intangibles
- Label
- Source of royalty income and place of use of intangible property
- Label
- Source of royalty income and place of use of intangible property
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Source-of-royalty-income-and-place-of-use-of/cTJPhc4Ywds/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Source-of-royalty-income-and-place-of-use-of/cTJPhc4Ywds/">Source of royalty income and place of use of intangible property</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Source-of-royalty-income-and-place-of-use-of/cTJPhc4Ywds/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Source-of-royalty-income-and-place-of-use-of/cTJPhc4Ywds/">Source of royalty income and place of use of intangible property</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
