Federal Income Taxation of Intellectual Properties and Intangible Assets.

• Author: Fink, Philip R.
• Position: Brief article - Book review

[ILLUSTRATION OMITTED]

Federal Income Taxation of Intellectual Properties and Intangible Assets, by Thomas Kittle-Kamp, Philip Posdewaite, and David Cameron (WG&L, 2007), is a complete reference that addresses the roles and the tax planning opportunities for all types of intellectual properties and intangible assets. This treatise begins with a framework of the analysis and then addresses the various types of properties. It covers patents, trademarks and trade names, trade secrets and know-how, copyrights, franchises, computer software, goodwill, and covenants not to compete. The book also covers governmental licenses...