Patents, Tax Shelters, And the Firm. Patents, Tax Shelters, And the Firm.

Patents, Tax Shelters, And the Firm‪.‬

Virginia Tax Review, 2007, Spring, 26, 4

Virginia Tax Review
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Publisher Description

I. INTRODUCTION The United States patent statute offers exclusive rights in any new and useful "process, machine, manufacture, composition of matter" or new and useful improvements on existing processes, machines, manufactures, and compositions of matter. (1) Courts have read this Congressional subject matter mandate broadly, to include "anything under the sun" developed by humans. (2) Among the processes covered by the patent statute lie a variety of innovative methods for accounting, investment, and other business strategies. (3) And among such patentable business strategies lie a variety of methods for sheltering income from taxation. (4)

GENRE
Business & Personal Finance
RELEASED
2007
March 22
LANGUAGE
EN
English
LENGTH
39
Pages
PUBLISHER
Virginia Tax Review
SELLER
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
273.7
KB

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