That’s All Capital Gain Right? Income Taxes and Intellectual Property Monetization

Intellectual property (“IP”) is typically monetized either by sale or (royalty generating) license agreements. The Code often allows sales to be taxed at preferential capital gains rates while simple royalties are ordinary income. At present the maximum capital gain versus ordinary income rate differential for non-corporate taxpayers – without more – is seventeen percent which is not immaterial….
By: Gray Reed
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