§13314
1 cases·1 cited
Statute Text — 26 U.S.C. §13314
Statute text not available for this section.
1 Citing Cases
13314, 131 Stat. at 2133, supports their positions. Respondent argues that the license in the 360 patent is not a capital asset because new sec. 1221(a)(3) specifically excludes patents from the definition of a capital asset. And although new sec. 1231(b)(1)(C) explicitly excludes patents from the definition of property used in a trade or busi