[quote=njtosd]Has the licensing already been done? If its just a matter of how to treat the earnings on a license, a tax attorney (w/o IP experience) should be able to help you. (I saw a few cases saying that straight licensing fees are ordinary income). If you are trying to figure out how to structure it – I would recommend using a tax person and a separate IP attorney. The likelihood of finding someone with a specialty in both fields and your technical area (presumably computer science) is kind of low.[/quote]
My goal is to figure out if it can be structured so that money coming in is treated as capital gains instead of as ordinary income. I can probably modify the licensing without much problem. I’ve spent a good bit of time researching the IRS publications and looking at the actual tax code and I believe it could be possible, but that little details that are not well explained could be very important, thus I’m looking for someone with real experience in these matters.