Trademark

Trademark means:
insignia or logo that distinguishes one maker's goods from all others. Legally registered name, word, symbol or design which identifies the goods or services of a particular manufacturer, business or company. The cost of securing a trademark may be amortized over 15 years. The transfer of a trademark is not treated as a sale or exchange of a capital asset if the transferor retains any significant power, right, or continuing interest with respect to the subject matter of the transfer. See Section 197 intangibles.