Disparate Tax Treatment for Intellectual Property

Jeffrey Maine, professor of law at the University of Maine School of Law, and Xuan-Thao Nguyen, professor of law at Southern Methodist University Dedman School of Law, offer a look at the disparate tax treatment of similar intellectual property in a new article titled "The Unequal Tax Treatment of Intellectual Property."  The article looks at different forms of intellectual property acquisition and dispositions in their analysis.

See "The Unequal Tax Treatment of Intellectual Property," 2011 TNT 37-7 (February 1, 2011).

Posted by James G. Haskell, Senior Associate Editor, Wealth Strategies Journal.