The Resource The sources of income from international uses and dispositions of intellectual property

The sources of income from international uses and dispositions of intellectual property

Label
The sources of income from international uses and dispositions of intellectual property
Title
The sources of income from international uses and dispositions of intellectual property
Creator
Subject
Language
eng
Summary
Technology and other intellectual property are important sources of income for businesses, particularly multinational enterprises, and for individuals who do research, invent, write and carry on other creative pursuits. This article examines the treatment for federal income tax purposes of income from international uses and transfers of such property, in particular the application to this income of the source of income rules found in sections 861 through 863 of the Code and the definition in section 864(c) of the term "income which is effectively connected with the conduct of a trade or business within the United States"
Citation source
In: Tax law review. - Boston. - Vol. 36 (1981), no. 3 ; p. 233-339
http://library.link/vocab/creatorName
Lokken, L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • source of income
  • effectively connected income
  • intellectual property
  • royalties
  • capital gains
  • foreign source income
Label
The sources of income from international uses and dispositions of intellectual property
Instantiates
Publication
Label
The sources of income from international uses and dispositions of intellectual property
Publication

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      52.37366609999999 4.9336932
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