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Section 181 of the Internal Revenue Code (IRC) was first introduced in 2004 and, with some gaps in time, lasted through its expiration at the end of 2016. It has provided benefits to both producers of movies and television programs (and, for a shorter period of time, to producers of live stage productions) and — under pass-through legal structures such as limited liability companies — to their investors. Now, with the enactment at the end of 2017 of the sweeping new federal tax law, commonly referred to as the Tax Cuts and Jobs Act (the Jobs Act), §181 has been given new life, with a couple of additional benefits and a couple of additional twists.
By Jacqueline Klosek
The entertainment industry is intensely focused on data collection and analytics as it seeks to maximize the exploitation of digital content. Just as those of us in the privacy field had begun to have a slight breather as much of the heavy lifting on the GDPR was finally behind us, lawmakers in California have passed the California Consumer Privacy Act of 2018 (CCPA).
By Scott Graham
With an assist from Toucan Sam and Tony Bennett, owners of pre-1972 sound recordings no longer have to worry about losing their common law…
By Charles Toutant
A dealer in Internet domain names is accused in a cybersquatting suit of an illegal attempt to seize on the posthumous popularity of Prince.
By Robert J. Bernstein and Robert W. Clarida
Over the summer, a divided panel of the Ninth Circuit affirmed the denial of a new trial motion and an order denying rehearing en banc in Williams v. Gaye. We now consider whether the final affirmance of the jury verdict in favor of Marvin Gaye’s heirs is likely to wreak havoc on musical creativity as some, including the dissent, have argued. For us, the short answer is no.