The Resource Source of royalty income and place of use of intangible property

Source of royalty income and place of use of intangible property

Label
Source of royalty income and place of use of intangible property
Title
Source of royalty income and place of use of intangible property
Creator
Subject
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
Instantiates
Publication
Label
Source of royalty income and place of use of intangible property
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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