Move trademarks/patents to NV/DE holdco, license back to opco, deduct royalties at state level.
Transfer valuable IP (trademarks, patents, copyrights, software) into a Nevada or Delaware IP holding company. Opco pays arms-length royalty to holdco, deducts at operating-state level. Holdco pays 0% state tax on royalty income (NV/DE domestic). States are attacking (add-back statutes in NY, NJ, MA, IL, etc.), but properly structured with genuine economic substance still works in ~15 states. Federal treatment unchanged.
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
Individual inventor selling patent gets LTCG treatment regardless of holding period.
Buy music catalogs at 8–15x annual royalties — 6–12% cash yield + upside.
Sell forward-flow of your royalties for a lump sum — David Bowie's original playbook.
Own your brand personally, license to your C-corp for arms-length royalty.
TCJA forces 5-yr (US) / 15-yr (foreign) amortization of R&D — plan expense timing carefully.
Get 6–14% credit on qualified R&D wages, supplies, contract research — plus state credit stack.
Sell franchise rights: retained significant power = ordinary income; full transfer = cap gains.
Cost-share IP dev between US parent + foreign sub — future IP owned by low-tax jurisdiction.