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

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

Court Rulings

In RE Bernard L. Bilski and Rand A. Warsaw
(Fed. Cir., No. 2007-1130, 10/30/08)

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

Legislation

2007

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

AICPA's web site regarding the patenting of tax strategies

ABA Section of Taxation's Tax Strategy Patenting Task Force