| http://www.w3.org/ns/prov#value | - Section 1245 of the Code applies ordinary income treatment to any gain or loss on the sale, exchange or other disposition of property that qualifies for a depreciation allowance under Section 167 of the Code.65 Because a patent is useful to a business for only a limited period of time, the length of which can be estimated with reasonable accuracy, it is considered intangible property subject to tr
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