On October 11, 2018, President Donald J. Trump signed the Orrin G. Hatch-Bob Goodlatte Music Modernization Act (MMA) into law. This bipartisan law amends the U.S. Copyright Act, and is the first major reform of music copyright law in the U.S. in decades. The MMA seeks to streamline music licensing [...]
Under the Tax Cuts and Jobs Act (“TCJA”), a provision was enacted to spur economic development and job creation in distressed communities. Under Section 1400Z a taxpayer may elect to defer gain from the sale or exchange of any property to or with an unrelated person before December 31, 2026 [...]
Under the Tax Cuts and Jobs Act (“TCJA”), a taxpayer holding an “applicable partnership interest” is required to recalculate any net long-term capital gain realized “with respect to” the “applicable partnership interest” by applying a three-year holding period (instead of the standard one-year holding period). Internal Revenue Code (“IRC”) § [...]
The United States Court of Appeals for the Eleventh Circuit recently decided a case involving trademark protection for domain names. The case, Direct Niche, LLC v. Via Varejo S/A, 898 F.3d 1144 (11th Cir. 2018), involved alleged cybersquatting, which refers to the bad faith registration or use of a domain [...]
By Stephen D. Wilson | October 16, 2018 Did you know that the United States Constitution has an intellectual property (IP) clause? The IP Clause of the U.S. Constitution (1787) The U.S. Constitution was adopted on September 17, 1787. Article I, Section 8, Clause 8, of the Constitution grants Congress [...]
