Taxation of Intellectual Property (IP-412)
This course covers the federal and state tax treatment applicable to the taxation of sales, purchases, licensing and transfers of intellectual property (IP), such as patents, trade secrets, trademarks, copyrights, and computer software. It will begin with a brief introduction to the field of intellectual property for those unfamiliar with this area of law. Then, specific areas to be covered will include the different tax treatment afforded to the development, acquisitions, and transfer of IP; the use of IP holding companies and R&D limited partnerships; IP litigation in taxation; international IP transactions and cost sharing arrangement taxation; and internet/e-commerce taxation.

Course Name: IP-412
Departments: Intellectual Property
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