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PART I INTRODUCTION 1. Overview of Intellectual Properties 2. Outline of Major Code Sections Applicable to Intellectual Properties PART II TAX PLANNING FOR THE CREATION, DEVELOPMENT, AND PURCHASE OF INTELLECTUAL PROPERTY 3. Development and Purchase of Technological Intellectual Properties Including Patents and Trade Secrets 4. Development and Purchase of Trademarks and Trade Names 5. Creation and Purchase of Copyrights PART III TAX PLANNING FOR THE SALE AND LICENSING OF INTELLECTUAL PROPERTY 6. Sale and Licensing of Technological Intellectual Properties Including Patents and Trade Secrets 7. Sale and Licensing of Trademarks and Trade Names 8. Sale and Licensing of Copyrights PART IV SPECIALIZED TAX PLANNING APPLICATIONS 9. Research and Development Tax Credit 10. Computer Software 11. Taxation of Electronic Commerce Appendix A. Primary Internal Revenue Code and Regulations Sections B. Primary Revenue Rulings and Revenue Procedures C. Primary Internal Revenue Service Letter Rulings and Notices