I think that the idea is that if you declare the taxable value, then later try to sue someone for a much higher value, then you've now committed fraud against the IRS.
Of course, the easy work around to this is the claim that it's value increased suddenly when the patent became more useful; you start paying more tax when you start suing others.
Considering that low maintenance costs don't prevent domain squatting, I'm not sure this would be an effective tactic to prevent lots of silly patents.
Of course, the easy work around to this is the claim that it's value increased suddenly when the patent became more useful; you start paying more tax when you start suing others.
Considering that low maintenance costs don't prevent domain squatting, I'm not sure this would be an effective tactic to prevent lots of silly patents.