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[Download] "Fawick v. Commissioner of Internal Revenue" by United States Court Of Appeals For The Sixth Circuit * Book PDF Kindle ePub Free

Fawick v. Commissioner of Internal Revenue

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eBook details

  • Title: Fawick v. Commissioner of Internal Revenue
  • Author : United States Court Of Appeals For The Sixth Circuit
  • Release Date : January 07, 1971
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 72 KB

Description

This case involves the issue of how income received from exploitation of a patent should be treated under the Federal income tax laws. Specifically, the issue on this appeal is whether or not an exclusive patent license having a field-of-use restriction is a transfer of "property consisting of all substantial rights to a patent" within the meaning of § 1235 of the Internal Revenue Code of 1954, 26 U.S.C. § 1235.


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