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Under U.S. tax rules, the de minimis rule governs the treatment of small amounts of market discount. Under the rule, if a bond is purchased with a small amount of market discount (an amount less than 0.25% of the face value of a bond times the number of complete years between the bond's acquisition date and its maturity date) the market discount is considered to be zero and the discount on the ...
The de minimis doctrine is a valid defense to claims of copyright infringement in the case of sound recordings and has not been eliminated by Congress as held in the Bridgeport Music Case. [ 3 ] In considering whether the sample of the horn hit used was substantial or not, the Ninth Circuit used the facts of Newton as reference.
Other law experts stated that the larger copyright owners may target fair use and de minimis usages and coerce those using legal usage of copyrighted works to either stop using them or seek legal support for the tribunal. [7]
Samples now had to be licensed, as long as they rose "to a level of legally cognizable appropriation." This left the door open for the de minimis doctrine, for short or unrecognizable samples; such uses would not rise to the level of copyright infringement, because under the de minimis doctrine, "the law
A showing that features of the two works are not similar does not bar a finding of substantial similarity, if such similarity as does exist clears the de minimis threshold. [3] The substantial similarity standard is used for all kinds of copyrighted subject matter: books, photographs, plays, music, software, etc. It may also cross media, as in ...
Court of Appeals rejects de minimis defense to claim for copyright infringement of a sound recording. Bridgeport Music , Inc. v. Dimension Films , 410 F.3d 792 (6th Cir. 2005), is a 2005 court case that was important in defining American copyright law for recorded music.
It also ruled for Oracle regarding the small amount of literal copying, holding that it was not de minimis. The case was remanded to the District Court for a second trial, to consider whether Google's use was acceptable anyway, under the doctrine of fair use, since the original case had not brought out the facts related to fair use sufficiently ...
The interplay of copyright law and competition law is increasingly important in the digital world, as most countries' laws allow private contracts to over-ride copyright law. Given that copyright law creates a legally sanctioned monopoly, balanced by "limitations and exceptions" that allow access without the permission of the copyright holder ...