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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 Stan Soocher
On March 7, 1994, the U.S. Supreme Court decided for the first time that a parody may be a copyright fair use. In the 25 years that followed, the High Court’s unanimous 9-0 ruling in Campbell v. Acuff-Rose Inc., has been cited in more than 500 court decisions. But the Supreme Court’s pronouncement left questions and controversies in its wake.
By Ross Todd
The Ninth Circuit decided that a group of African-American-owned television networks can pursue racial discrimination claims against Charter Communications Inc., the nation’s third-largest cable provider.
By Robert J. Bernstein and Robert W. Clarida
The U.S. Court of Appeals for the Second Circuit recently issued a long-awaited ruling in Capitol Records LLC v. ReDigi Inc., affirming summary judgment in favor of Capitol Records and its record label co-plaintiffs in a case that raised issues of first impression concerning first sale and fair use in the age of digital music distribution.
By Lizzy McLellan
A Philadelphia lawyer is suing the founder of a fast-growing litigation boutique over a purported fee-sharing settlement, is arguing that the boutique backed out of the settlement so it could fund other cases against video game makers.