With respect to the assets sold by Corporation 1, the taxpayer claimed that the acquisition from Seller 1 of (1) trade makes and trade names and (2) trade secrets and know how qualified under section 1031.
This is very important as a Louisiana company which enjoys a state trade name registration with the secretary of state of Louisiana may lose the right to object to registration by someone from another state if the description of the products associated with the trade names are the same.
The company is also a major retail auto glass operator in the US with locations across 34 US states under the trade names Gerber Collision and Glass, Glass America, Auto Glass Service, Auto Glass Authority and Autoglassonly.com.
New Delhi [India], July 5 ( ANI ): The Centre on Wednesday clarified that in the context of the new Goods and Services Tax (GST), the five percent tax slab will be levied only on the supply of those goods whose brand name or trade name is on the Register of Trade Marks and is in force under the Trade Marks Act, 1999.
Both the European Medicines Agency (EMA) and the Food and Drug Administration (FDA), as regulatory agencies, require the trade name to be unique and is part of the evaluation and approval process before marketing the product.
The Trade Names Booking system's wide range of features and functions includes trade name querying, and issuance through e-services, Ajman DED customer service center or Tasheel service centers located in Ajman.