Recoupling Founders with Their IP-Improving Innovation by Rationalizing IRC Section 351I.IntroductionConventional wisdom and common practice require that founders assign to the startup...Ganor, MiraUniversity of IowaJournal of Corporation Law
Information on these risks and how they are managed are given in the annual report for the year ended 31 August 2023. In the view of the board, the principal risks and uncertainties at the year end remain and are as applicable to the remaining six months of the financial year as they we...
How to beat Rev. Rul. 68-55. (IRC section 351 allocation method)Bailine, Richard W
493 I. INTRODUCTION 494...Ganor, MiraUniversity of IowaJournal of Corporation Law
innovationventure capitalstart-upsintellectual propertytaxThis Article questions the conventional wisdom of the U.S. practice of early assignment of founder's intellectual property to the venture capital backed startupdoi:10.2139/ssrn.3153839Ganor, Mira...