Curriculum Guide · Courses
Taxation of Intellectual Property
LL.M Course 976 | 2 credit hours
Examines the tax treatment applicable to the development, purchase, sale, and licensing of intellectual properties such as patents, trade secrets, trademarks, trade names, copyrights and computer software. Specific areas of interest include computer software, research and development, the research credit, valuation of intellectual properties, amortization of intangibles and international licensing. Includes a brief explanation of patents, trade secrets, trademarks, and copyrights for those not familiar with those properties. Adjunct Professor Marvin Petry will deliver an initial lecture on intellectual property.
Prerequisite: Taxation I. Recommended: Taxation of Property Transactions.