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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.
Perspectives on Blockchain and the Music Industry
By Stan Soocher
A Q&A with Entertainment Lawyer Leslie Zigel
What’s Behind the U.S. Justice Department’s Latest Review of PRO Consent Decrees
By Karen Hoffman Lent and Kenneth Schwartz
In June, the DOJ announced its plans to review the two music-licensing antitrust consent decrees that have been in place, in some shape or form, for almost 80 years. Due to this newly initiated review, the competitive mechanisms that dictate how music is broadcast, streamed or played live could drastically change.
Third Circuit Clarifies View on Copyright Ownership, Injunctive Relief
By Charles Toutant
The U.S. Court of Appeals for the Third Circuit tossed out an injunction against sales of a book by Commerce Bank founder Vernon Hill II even after finding that the work infringed on a manuscript copyright owned by TD Bank.
By ssalkin
A look at moves among attorneys, law firms, companies and other players in entertainment law.
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