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Tax Patents

Patent Applications

"80/20" LIHTC Deal Structure 

United States Patent Application 20070043645
Structuring method and associated modeling software for the syndication of federal low-income housing tax credits generated by mixed-income tax-exempt bond financed low-income housing tax credit projects
February 22, 2007

IRS Guidance

Proposed Regulations

Patented Transactions
Would Add Patented Transactions Category of Reportable Transaction to the Rules under Section 6011
September 25, 2007

Private Letter Rulings

PLR 200601021
Ownership by Two Partnerships of a Qualified Residential Rental  Project under Section 142
June 1, 2002

Court Rulings

In RE Bernard L. Bilski and Rand A. Warsaw
Fed. Cir., No. 2007-1130, October 30, 2008

Final Consent Judgement: Wealth Transfer Group LLC v. Rowe
D. Conn., No. 3:06-cv-00024



H.R. 1249, the America Invents Act
Passed by the Senate September 8, 2011

S. 23, The Patent Reform Act of 2011
January 25, 2011

S. 139, The Equal Access to Tax Planning Act of 2011
January 20, 2011


S. 2369 To Amend Title 35 of the United States Code to provide that certain tax planning inventions are not patentable, and for other purposes
November 15, 2007

H.R. 2365 To Limit Damages and Other Remedies with Respect to Patents for Tax Planning Methods
May 17, 2007

H.R. 2136 Stop Tax Haven Abuse Act
May 3, 2007

H.R. 1908 Patent Reform Act of 2007
April 18, 2007

Boucher Amendment Prohibiting Patents of Tax Planning Methods
July 18, 2007

S. 681 Stop Tax Haven Abuse Act
February 17, 2007

Other Resources

ABA Section of Taxation's Tax Strategy Patenting Task Force
October 5, 2006

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