{
  "id": "PREF_PATENT_LONG_TERM_CAPITAL_GAINS",
  "name": "Long-Term Capital Gains Treatment for Patent Transfers",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to 'holders' (the creator or an individual who funded the creator before the invention was reduced to practice) who transfer all substantial rights to a patent to an unrelated party.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Treats the transfer of all substantial rights to a patent as a sale of a capital asset held for more than 1 year, regardless of the actual holding period.",
  "irc_reference": "IRC §1235",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}