§1235. Sale or exchange of patents — Inbound Citations
26 U.S.C. § 1235
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 1235 as a whole
-
(5) Holding periods shall be determined for purposes of this subsection without regard to section 1235 or any similar rule.
Citations to §1235(a)
-
(4) In the case of any transfer described in section 1235(a) (relating to sale or exchange of patents), this section shall not apply to any amount contingent on the productivity, use, or disposition of the property transferred.
-
(E) In the case of any transfer described in section 1235(a) (relating to sale or exchange of patents), any amount contingent on the productivity, use, or disposition of the property transferred.