Literaturnachweis - Detailanzeige
Autor/inn/en | Sugarman, Norman A.; Mancino, Douglas M. |
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Titel | Tax Aspects of University Patent Policy |
Quelle | (1975)Infoseite zur Zeitschrift |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
Schlagwörter | Administrative Policy; College Administration; Federal Government; Higher Education; Income; Laws; Legal Problems; Patents; Taxes; Universities |
Abstract | Problems of the university which conducts a patent management program are considered: the application of the tax on unrelated business income to patent-related activities; the effect of patent-related activities on tax-exempt status, and the treatment of payments received from patent activities. Guidelines for patent programs and licensing are recommended. (JT) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |