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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.
Social Media Influencers: Basic Tax Issues
By Robert M. Jason
This article discusses the basic tax issues facing social media influencers, who have become an important element in the entertainment industry.
Sony Music Must Hand over Internal List over Kesha Sex Abuse Claims
By Jason Grant
As the now four-and-a-half-year-long legal dispute between Kesha and her former music producer Dr. Luke continues in New York court, a state appeals panel has decided that the pop singer can compel Sony Music Entertainment to identify people interviewed in its internal investigation that examined Kesha’s claims of sexual misconduct by the producer.
Counsel Concerns: Low Sanctions Are Upheld in Lawyer’s Case Over Booking Discrimination Suit
By Greg Landline
The case is rooted in an underlying lawsuit filed nearly two decades ago in New York by black music promoters Leonard Rowe and Lee King against the William Morris Agency and several other booking and talent agencies.
Antitrust Issues Grow Out of Esports’ Success
By William Stark, Steve Walkowiak and Katie Tipper-McWhorter
As esports continues its meteoric growth, its antitrust exposure also grows. Soon, the competitive video game industry must address its increasing market share, either voluntarily or in the form of lawsuits and regulations imposed from the outside.
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