Section Newsletters

Articles From Robert J. Kovacev

Machine Versus the Tax Man: AI Inventors and the Research Tax Credit By Robert J. Kovacev Intellectual Property, December 2020 Artificial intelligence is now involved in the invention process. The U.S. Patent and Trademark Office doesn’t want to grant patents for an invention by AI. What happens when the owner of the owner of an AI algorithm attempts to claim a research and development tax credit? Issues raised for AI-generated inventions under the current requirements for the R&D credit.

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