Since the Supreme Court approved the Federal Circuit’s formulation in 2011, the words necessary to effectuate an assignment of intellectual property from an employee to an employer has been clear. See Bd. of Trustees of...more
Under the Internal Revenue Code (“Code”) Section 162, ordinary and necessary business expenses are deductible, but Code Section 263 disallows a deduction for capital expenditures (“no deduction shall be allowed” for a capital...more
5/19/2021
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Audits ,
Business Expenses ,
Capital Expenditures ,
Depreciation ,
Food and Drug Administration (FDA) ,
Hatch-Waxman ,
Internal Revenue Code (IRC) ,
IRS ,
Patent Infringement ,
Patent Litigation ,
Patents ,
Pharmaceutical Industry