royalties

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Royalty

A fee that one receives in exchange for allowing another party to use and profit from one's property. For example, a publisher who prints and sells a book must compensate the author for use of his/her intellectual property. Usually a royalty is a percentage of the revenue or profit that the other party (in this example, the publisher) makes.

royalties

payments made for the use of an INTELLECTUAL PROPERTY RIGHT (copyrights, patents etc.) or physical property rights (mineral extraction rights etc.).

References in periodicals archive ?

In addition to collecting your performance royalties, ASCAP, BMI and SESAC all offer regular songwriters' panels and showcases to help their members develop their careers.

Turning melodies into royalties: the real avenue in the music business is in the ownership rights to the hits. Here's how to publish and not perish

Citing Plastics Engineering, the IRS ruled that the royalties paid by the subsidiary for the rights under the licensing agreement constituted licensing and franchise costs within the scope of Regs.

To capitalize or to expense: how sec. 263A treats royalties

MLB Properties' new program does not replace the museum's program, which has generated over $6 million in sales for various licenses, with royalties going to the museum.

Black baseball legends get Major League deal: proceeds of new licensing program will benefit former Negro League players

Royalties. Article 12 of the 1981 Draft provides that royalties derived and beneficially owned by a resident of the Contracting State shall be taxable only in that State.

U.S. Model Income Tax Treaty

In February Sandstorm Gold said it had entered into an arrangement agreement with Gold Royalties.

Sandstorm Gold Closes USD 4.72m Acquisition of Gold Royalties

International Royalty Corporation (AMEX:ROY) (TSX: IRC), a US-based mineral royalty company, has completed acquisitions of certain Australian royalties from Rio Tinto (LSE: RIO) (ASX: RIO) (NYSE:RTP).

International Royalty Closes Australian Royalty Acquisitions

In general, this new provision provides an exception from the subpart F rules for dividends, interest, rents and royalties received from related CFCs, if the income that gives rise to the repatriated earnings does not originate from subpart F income when earned by the CFC.

New subpart F lookthrough rules

In fiscal year 2001, the federal government collected $7.5 billion in royalties from the sale of oil and gas produced on federal lands.

Mineral Revenues: A More Systematic Evaluation of the Royalty-in-Kind Pilots Is Needed

The taxpayer argued that deductions "which are attributable to" property held for the production of rents or royalties are allowed by IRC section 161 in arriving at adjusted gross income.