Are international patent protection costs tax deductible for a small sole proprietorship operating out of my home
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Are international patent protection costs tax deductible for a small sole proprietorship operating out of my home
2 real searches · 1 real-search pass
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
Classifying 2 queries…
Searches and sources
ChatGPT2 real searches · gpt-6
IRS tax treatment patent application legal fees capitalize amortize patent costs sole proprietor foreign patent protection Google ↗
IRS Publication 535 patent legal fees amortization costs acquiring patent business expense Google ↗
- Publication 551 (12/2025), Basis of Assets · irs.gov
- 26 CFR § 1.167(a)-6 - Depreciation in special cases. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- 26 U.S.C. § 174: Amortization of research and experimental expenditures · uscode.house.gov
- 26 U.S. Code § 174 - Amortization of research and experimental expenditures | U.S. Code | US Law · law.cornell.edu
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS tax treatment patent application legal fees capitalize amortize patent costs sole proprietor foreign patent protection OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Publication 535 patent legal fees amortization costs acquiring patent business expense OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |