cross-licensing

• TEI comments on Notice 2006-34: cross licensing arrangements.

• Tax Executive
• Vol. 58 Nbr. 4, July 2006

• PureSpectrum and Ultra-Tech Lighting Sign Cross Licensing Agreement.

• Business Wire
• August 10, 2010

• Treasury and IRS provide guidance on cross licensing arrangements, permit use of net consideration method.

• Tax Executive
• Vol. 59 Nbr. 2, March 2007

• Rev. Proc. 2007-23

provides administrative guidance permitting the use of "Net Consideration Method" of accounting for certain patent cross licensing arrangements. Under the method, only cash and other non-patent-right consideration are taken into account for withholding and capitalization purposes. The procedure also requests comments on the types of arrangements that should be covered by the method.

• United States. Internal Revenue Bulletin
• August 18, 2009

• Dow AgroSciences, Bayer CropScience Sign Global Cotton Technology Cross-Licensing Agreements.

• Business Wire
• May 20, 2010

• Treasury department and IRS launch review of cross licensing arrangements: detailed information requested from business community.

• Tax Executive
• Vol. 58 Nbr. 2, March 2006

• ASE and Mitsui Sign Cross-Licensing Agreement.

• Business Wire
• September 06, 2007

• Notice 2006-34

In , the Treasury Department and the IRS request information that will be considered in formulating guidance on the income tax treatment of cross licensing arrangements.

• United States. Internal Revenue Bulletin
• August 06, 2009

• Unisem and ASAT Limited Enter Into Cross Licensing Agreement of Key Advanced Leadless Semiconductor Packaging Technologies.

• Business Wire
• July 20, 2009

• Emulex Announces Cross Licensing Patent Agreement With IBM to Accelerate Integration of High Performance Networking Solutions.

• Business Wire
• August 24, 2009