know-how


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References in periodicals archive ?
Historical sale of revenues for products and/or services employing the know-how for the last five years.
(a) Provide projection of products and/or services that employ the know-how for the next five years;
Know-how: The proposed regulations limit know-how to computer programming techniques not capable of being copyrighted and, "subject to trade secret protection." The provision of such know-how would be treated as a transfer of intangible property, while if the know-how how did not meet the definition, it would be treated as services.