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