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FCC´s Notice of Proposed Rulemaking in the Matter of Digital Broadcast Copy Protection, MB Docket No. 02-230
The ongoing digital television ("DTV") transition poses many unique logistical and technological challenges. The current lack of digital broadcast copy protection may be a key impediment to the transition’s progress. Digital copy protection, also referred to as digital rights management, seeks to prevent the unauthorized copying and redistribution of digital media.
United States
1 Jul 2004
2
Phoenix Tax Workshop - Research and Development Expenditures
Federal income tax deductions and credits for research and development expenditures are outlined in Section 174 and Section 41, respectively, of the Internal Revenue Code. To be eligible for the deduction under § 174, an expenditure must be incurred in connection with the taxpayer's trade or business and must represent a research and development cost in the "experimental or laboratory sense."
United States
18 Jun 2004
3
Sales And Use of Taxation of Internet Transactions
Both the due process clause and the commerce clause of the United States Constitution limit the state’s power to impose sales taxes or a use tax collection obligation on an out-of-state vendor, including an internet vendor.
United States
20 Apr 2004
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