In Actavis v. U.S., a case at the intersection of tax law and patent law, the Federal Circuit held that generic drug companies’ Hatch-Waxman litigation expenses are “ordinary and necessary business expenses” and can be...more
3/25/2025
/ Abbreviated New Drug Application (ANDA) ,
Actavis Inc. ,
Generic Drugs ,
Hatch-Waxman ,
Intellectual Property Protection ,
Internal Revenue Code (IRC) ,
IRS ,
Litigation Fees & Costs ,
Patent Litigation ,
Patents ,
Pharmaceutical Industry ,
Pharmaceutical Patents ,
Tax Court ,
Tax Deductions ,
Tax Planning