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BUS-X816LS Taxation of Intellectual Property

Course Description

Apply Basic Business Tax Rules to Selected Arrangements Involving IP

Intellectual property (IP) development and exploitation are very significant for many businesses. This requires attention to IP legal protection and dispute resolution, but also to IP taxation. This seminar provides an overview of selected key elements in the U.S. tax treatment of IP development and acquisition costs and disposition gains, domestic IP Holding Companies, R&D Partnerships, and international IP Development & Holding Companies.

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Learner Outcomes

  • Identify selected key elements in the U.S. tax treatment of:
    • IP Development and Acquisition Costs and Disposition Gains
    • Domestic IP Holding Companies
    • R&D Partnerships
    • International IP Development & Holding Companies

Course Details

Number of Units: 4 MCLE's and Legal Specialization credits in Taxation Law

University of San Diego School of Law is a State Bar of California approved provider of MCLE and Legal Specialization in Taxation Law credits and certifies that this activity is approved for 4.0 hours of general MCLE and 4.0 hours of Legal Specialization in Taxation Law.


John I. Forry, JD, is the Director of Tax Programs and Professor-in-Residence, University of San Diego School of Law. As director of tax programs, Forry oversees the LLM in Taxation program and leads efforts to expand the reach and reputation of other tax programs at USD School of Law, including continuing education programs and established events. Forry also teaches graduate-level courses in international finance and taxation. Forry received his JD from Harvard Law School.

Who Should Attend: Tax attorneys, CPA’s, Enrolled Agents, or any individual responsible for managing or overseeing a firm’s tax practice.



Applies Towards the Following Certificate(s), Professional Programs and Series

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