The Resource Transfers of technology: the appropriateness of capital gains treatment
Transfers of technology: the appropriateness of capital gains treatment
Resource Information
The item Transfers of technology: the appropriateness of capital gains treatment 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 Transfers of technology: the appropriateness of capital gains treatment 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
- The author examines two theories that may determine that a transfer of all substantial rights in developed technology that otherwise meets the requirements for capital gains treatment should be treated as resulting in ordinary income
- Label
- Transfers of technology: the appropriateness of capital gains treatment
- Title
- Transfers of technology: the appropriateness of capital gains treatment
- Summary
- The author examines two theories that may determine that a transfer of all substantial rights in developed technology that otherwise meets the requirements for capital gains treatment should be treated as resulting in ordinary income
- Citation source
- In: Taxes - the tax magazine. - Chicago. - Vol. 64 (1986),
- http://library.link/vocab/creatorName
- Heyde, R.D
- Language note
- English
- http://library.link/vocab/subjectName
- transfer of technology
- Label
- Transfers of technology: the appropriateness of capital gains treatment
- Label
- Transfers of technology: the appropriateness of capital gains treatment
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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/Transfers-of-technology-the-appropriateness-of/gZVjldlfFDI/" 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/Transfers-of-technology-the-appropriateness-of/gZVjldlfFDI/">Transfers of technology: the appropriateness of capital gains treatment</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/Transfers-of-technology-the-appropriateness-of/gZVjldlfFDI/" 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/Transfers-of-technology-the-appropriateness-of/gZVjldlfFDI/">Transfers of technology: the appropriateness of capital gains treatment</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>
