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Written by : Sal Demaree
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hey what's up everybody this is attorney dan nguyen and today i want to talk about trademarks and whether trademark costs are tax deductible so i don't profess to be a tax attorney or cpa or an enroll agent or a tax professional but i do have being a business owner and having dealt with taxes um on a tangential basis i think i can do my best to answer this question but first you gotta understand what what the irs uses as a standard for what can be tax deductible now generally speaking and this is what i found on the irs website you know it has to be ordinary and necessary okay and so then you get to ask hey what's ordinary and necessary that is common and acceptable in your particular industry in my opinion and i think most most accountants uh tax professionals agree that legal fees and trademark costs are tax deductible okay and so uh it is a furtherance of your business it is something that you are protecting for your business and so i think certainly it is ordinary and necessary for your business and are tax deductible so uh you know if you are a business owner looking to um protect your business name your logo or slogan and uh you know get want to get a tax deduction as a bonus feel free to reach out to us and we can see um you know how we can help you okay this is dan talk to you soon bye
Thanks for your comment Les Leibel, have a nice day.
- Sal Demaree, Staff Member
what qualifies for trademark protection any recognizable word phrase name symbol design or device can qualify for trademark protection although these seem like very broad categories the USPTO has defined and differentiated these in interesting and surprising ways there is little confusion about what is meant by a trademark eligible word phrase or name to be eligible for trademark a word name or phrase must be distinctive and it must indicate the origin of a product or service when our symbols and devices eligible the language of the Lanham Act the federal statute governing trademark use does not specify what constitutes a symbol or a device that can be trademarked the US Supreme Court took careful note of that fact ruling in 1995 that since human beings might use as a symbol or device almost anything at all that is capable of carrying meaning this language read literally is not restrictive in the United States therefore trademarks can include almost anything that carries distinctive meaning and identifies the origin of products and services this includes slogans letters numbers logos three-dimensional designs even colors scents and sounds that indicate the source of a good or service to consumers the number five for example is a trademark symbol of Chanel number five perfume so is the number thirty-one which is the trademark symbol of Baskin Robbins 31 flavors no trademark can block the use of the numbers five or 31 in math nor have the courts allowed the trademarking of mere part numbers model numbers or grades because these are not distinctive enough and do not indicate the origin of the goods in question regular gas also known as 87 octane also cannot be trademarked because it doesn't tell you whether the gas comes from Exxon Shell or BP when our sense eligible the fundamental case for determining the trademark eligibility of a cent came about when the USPTO denied Celia Clarke's 1990 request for a trademark on yarns and threads with a fresh floral fragrance reminiscent of plumeria blossoms she appealed and the trademark trial and appeal board overruled the examiner granting her a trademark for the scent however a trademark cannot be granted for any scent that serves a function other than identifying the product source the scent of perfumes and air fresheners therefore cannot be registered there remains a good deal of uncertainty around the trademark eligibility of sense when our sounds eligible sounds can also be trademarked provided they indicate the source of the product or service with which they are associated and indeed there are approximately 700 trademark sounds registered at the USPTO these include Tarzan's yell AOL's you've got mail announcement and the sound of a duck quacking Aflac for the American Family Life Assurance Company when our designs eligible a design like a logo can also be trademarked provided it distinguishes the origin of the product or service in these trademarks the logo must be unique and consists of more than simple stylization examples of pure trademark designs without any associated words include Nike swoosh and Apple's famous logo of a bidden Apple however design trademarks typically take a design plus words approach as with the trademarked Lacoste logo featuring the word Lacoste below the famous green alligator what is trade dress trade dress refers to the overall appearance of a product or service that indicates its source trade dress can include size shape color texture graphics or even particular sales techniques the key to claiming trade dress protection is that the attributes must be distinctive for example Taco Cabana has trademarked its distinctive and festive eating atmosphere having interior dining and patio areas decorated with artifacts bright colors pain and murals and one an infringement case against a competitor restaurant called two pesos how do design trademarks and trade dress differ from design patents design trademarks and trade dress are different from design patents although all three cover only non-functional designs and appearances design patents strictly protect only the new and original ornamental design of an article of manufacture and the actual drawing of a design patent limits what is protected a design trademark on the other hand protects a word name symbol or design used in commerce to distinguish a product source trade dress protects the overall appearance of the product and can include anything that gives a product or service meaning and distinguishes it from those of any other producer a design patent might protect the new and original ornamental design of a lamp for example so long as that appearance does not affect the lamps function a design trademark would protect the words or symbols used on the lamp that identify it as coming from a particular producer trade dress protects the look and feel of the lamp sometimes both forms of protection can be obtained examples of products with both design trademarks and design patents include the Dustbuster vacuum cleaner the Pepsi bottle and the Honeywell round thermostat
Thanks ummantelnN your participation is very much appreciated
- Sal Demaree
About the author
I've studied abrahamic religions at Manhattan School of Music in New York City and I am an expert in black psychology. I usually feel surprised. My previous job was manicurists and pedicurists I held this position for 13 years, I love talking about creative writing and bocce ball. Huge fan of Sabrina Carpenter I practice laser tag and collect coca-cola.
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