 | 1960 - 880 pages
...than by gift, Inheritance, or devise) of property consisting of all substantial rights to a patent, or an undivided Interest therein which Includes a part of all such rights, by any holder shall be considered the sale or exchange of a capital asset held for more than 6 months,... | |
 | 1973 - 424 pages
...the treatment to be accorded for tax purposes to the transfer of "all substantial rights to a patent, or an undivided interest therein which includes a part of all such rights." Section 1.1235-2(b) (2) of the regulations under the 1954 Code (26 CFR 1.1235-2 (b) (2) ) includes... | |
 | United States. Renegotiation Board - 1952 - 418 pages
...the treatment to be accorded for tax purposes to the transfer of "all substantial rights to a patent, or an undivided interest therein which includes a part of all such rights". Section 1. 1235-2(b)(2) of the regulations under the 1954 Code includes within the meaning of rights... | |
 | United States. Internal Revenue Service - 1964 - 744 pages
...than by gift, inheritance, or devise) of property consisting of all substantial rights to a patent, or an undivided interest therein which includes a part of all such rights, by any holder shall be considered the sale or exchange of a capital asset held for more than 6 months,... | |
 | United States. Internal Revenue Service - 1964 - 888 pages
...by gift, inheritance, or devise) of property consisting of all substantial rights to a patent, or of an undivided interest therein which includes a part of all such rights, by an individual whose efforts created such property is treated as class B capital gain or loss, regardless... | |
 | United States - 1960 - 924 pages
...than by gift, inheritance, or devise) of property consisting of all substantial rights to a patent, or an undivided interest therein which includes a part of all such rights, by any holder shall be considered the sale or exchange of a capital asset held for more than 6 months,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 pages
...than by gift, inheritance, or devise) of property consisting of all substantial rights to a patent, or an undivided interest therein which includes a part of all such rights, by any holder shall be considered the sale or exchange of a capital asset held for more than 6 months,... | |
 | United States. Renegotiation Board - 1952 - 616 pages
...the treatment to be accorded for tax purposes to the transfer of "all substantial rights to a patent, or an undivided interest therein which includes a part of all such rights." Section 1. 1235-2 (b) (2) of the regulations under the 1954 Code (26 CFR 1.1235-2 (b) (2) ) includes... | |
 | United States - 1968 - 1086 pages
...than by gift, inheritance, or devise) of property consisting of all substantial rights to a patent, or an undivided interest therein which includes a part of all such rights, by any holder shall be considered the sale or exchange of a capital asset held for more than 6 months,... | |
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A transfer (other than by gift, inheritance, or devise) of property consisting of all substantial rights to a patent, or an undivided interest therein which includes a part of all such rights... 
