Number: RL34221
Title: Patents on Tax Strategies: Issues in Intellectual Property and Innovation
Authors: John R. Thomas, Resources, Science, and Industry Division 
Abstract: Several bills introduced in the 110th Congress address the recently recognized phenomenon of patented tax strategies. These legislative initiatives respond in different ways to the grant of exclusive intellectual property rights by the United States Patent and Trademark Office (USPTO) on methods that individuals and enterprises might use in order to minimize their tax obligations.
Pages: 20
Date: January 10, 2008