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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Beschreibung des Verlags

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 und Finanzen
ERSCHIENEN
2007
22. März
SPRACHE
EN
Englisch
UMFANG
39
Seiten
VERLAG
Virginia Tax Review
GRÖSSE
273,7
 kB

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