The Internet has brought many innovations, fads and new considerations with it to public life in general, and to the realms of commerce in particular, including to the practice of law.
Internet Assets of A Decedent
The Internet has brought many innovations, fads and new considerations with it to public life in general, and to the realms of commerce in particular, including to the practice of law. Among these, it has allowed new assets to spring into existence for consideration by competent tax and estate planners.<br>All Internet assets are intangible personal property ' they cannot be seen, felt or perceived in the usual way by the ordinary senses. For tax- and estate-planning purposes, each Internet asset is subject to one of three different legal classes. Below, we look at these assets, the classes they fall into and some considerations that bear on them.
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