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Post by Sapphire Capital on Oct 16, 2008 22:30:32 GMT 4
Patenting Tax Strategies Bernard Wolfman Harvard University - Harvard Law School September 10, 2008 Harvard Public Law Working Paper No. 08-27 Abstract: The United States Patent and Trademark Office has undertaken a practice of granting patents on so-called "tax strategies," legal plans for avoiding taxes. The issuance of those patents has been severely criticized by many, including the Section of Taxation of the American Bar Association. Concerns over the effect that patents on tax shelter planning would have on the practice of tax law, and on the availability of legal positions to taxpayers generally, have stimulated efforts to prohibit their issuance and to invalidate those already granted. None of these efforts has yet succeeded, but several show promise. papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1266280_code555131.pdf?abstractid=1266280&mirid=1
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