Tax Cuts and Jobs Act: §§ 1221(a)(3)/1235 Disconnect – The Surly Subgroup
Description
Deborah A. Geier Professor of Law, Cleveland-Marshall College of Law, Cleveland State University Does the sale of a patent by its creator create capital or ordinary gain? Prior to the legislation commonly referred to as the Tax Cuts and Jobs Act (TCJA) enacted in late December, we had a clear answer