all substantial rights to a patent

(1) The term all substantial rights to a patent means all rights (whether or not then held by the grantor) which are of value at the time the rights to the patent (or an undivided interest therein) are transferred. The term all substantial rights to a patent does not include a grant of rights to a patent:

Source

26 CFR § 1.1235-2


Scoping language

None
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