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Capital gains

1960

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Tax Aspects Of Intellectual Property, Lawrence R. Bloomenthal Jan 1960

Tax Aspects Of Intellectual Property, Lawrence R. Bloomenthal

Cleveland State Law Review

Creative activity in the scientific, technical, literary, musical and artistic fields is encouraged by preferential treatment under the income tax laws. While musicians, authors, composers and inventors all receive some special tax benefits, inventors are awarded the most valuable tax breaks.