Document Type
Article
Publication Date
Fall 2023
Publication Citation
13 IP Theory 1 (2023)
Abstract
In the field of intellectual property law, few attorneys consider the tax implications of legal proceedings prior to undertaking litigation. In studying the interdisciplinary space between intellectual property law, litigation, and taxation practices, this Article hopes to further expand existing research on the scope and incentives behind intellectual property protection in the United States, the policies underlying the system of federal income taxation adopted by the United States, and the precedents upheld by courts in deciding matters at the nexus of intellectual property litigation costs, expenses, and taxation.
Recommended Citation
Ram, Chitra A.
(2023)
"Taxation of Intellectual Property Litigation,"
IP Theory: Vol. 13:
Iss.
1, Article 1.
Available at:
https://www.repository.law.indiana.edu/ipt/vol13/iss1/1
