Monthly Archives: November 2014

The new university zombie IP policies

Migitating Private Business Use In a recent on-line article, Peter H. Serreze at Ropes & Gray, discusses private business use. The article offers strategies to mitigate the effect of the 5% limit on private business use (PBU) for the proceeds … Continue reading

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The Dag Wagging the Dog, Part 1

I have previously discussed Rev Proc 2007-47 and its forerunner Rev Proc 97-14. These “revenue procedures” set out an explanation by the Internal Revenue Service of how the research use of facilities financed with tax-free bonds could result in a determination … Continue reading

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Rekindling

It’s Thanksgiving Day, and here I am up at 6am, taking care of the dog. She’s an early riser, so I am too. I’ve got a fire in the fireplace, and the espresso is brewing. I have been busy, so … Continue reading

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