§1171
5 cases·1 followed·4 cited—20% support
Statute Text — 26 U.S.C. §1171
Statute text not available for this section.
5 Citing Cases
1171, 111 Stat. 788, 987, amended sec. 927(a)(2)(B). As a result, copyrights of computer software are explicitly referred to as not being excluded property (i.e., such copyrights qualify as export property). The amendment applies to gross receipts from computer software licenses attributable to periods after 1997, in tax years ending after Dec
United States v. Freeman
United States v. Laboy-Torres
United States v. Marco Laboy-Torres