There has been a long-term debate over whether sound recordings can be copyright works made for hire.
Challenges to Evidence of Copyright Ownership
There has been a long-term debate over whether sound recordings can be copyright works made for hire. Sound recordings don't appear in the list of works for hire set out in §101 of the Copyright Act of 1976, though record labels argue recordings can be deemed so as a "compilation" or a "contribution to a collective work," per §101.

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