This book is a comprehensive collection of cases, statutes, regulations and readings focused on the commercial development of new technologies, primarily by start-up and early-stage companies. It defines the technology innovation process as the set of decisions and actions by which an invention is transformed from a laboratory prototype into a commercially viable product or process; and defines the technology innovation period as the time between the point of invention (reduction to practice) and the point of market introduction. Technology Innovation Law and Practice addresses the gap in academic attention paid to the field of technology innovation. The book provides students, faculty and practitioners, both in law and other disciplines, with a single source of in-depth information on the laws that affect the technology innovation process. The book is unique in its interdisciplinary focus, in its emphasis on start-up and early-stage technology companies, and in its combination of instructional and reference materials.Research Credit Calculation Examples The following are simplified examples of calculating the research credits under I.R.C. ... ACorp has aggregate qualified research expenditures for tax years 1995 a 2007 of $20B and aggregate gross receipts for tax years 1995 ... 2007 is $200M and ACorpa#39;s average qualified research expenditures for tax years 2005-2007 is $30M. ACorp had no basic researchanbsp;...
|Title||:||Technology Innovation Law and Practice: Cases and Materials|
|Publisher||:||LexisNexis - 2012-01-25|