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Wash sales and similar trading patterns are not themselves prohibited; the rules only deal with the tax treatment of capital losses and the accounting of the ongoing tax basis. Tax rules in the U.S. and U.K. defer the tax benefits of wash selling at a loss.
Digital goods are software programs, music, videos or other electronic files that users download exclusively from the Internet. [1] Some digital goods are free, others are available for a fee. The taxation of digital goods and/or services, sometimes referred to as digital tax and/or a digital services tax, is gaining popularity across the globe.
Napster's ease of use compared to other peer-to-peer services quickly made it a popular service for music enthusiasts to find and download digital song files for free. [1] The legacy record industry immediately took action against what it believed to be unauthorized copying of its copyrighted musical works within the Napster service.
The iTunes Store accessed via a mobile phone, showing Pink Floyd's eighth studio album The Dark Side of the Moon (1973). A music download (commonly referred to as a digital download) is the digital transfer of music via the Internet into a device capable of decoding and playing it, such as a personal computer, portable media player, MP3 player or smartphone.
Unlike music streaming services, which typically charge a monthly subscription fee to stream digital audio, digital music stores download songs to the customer's hard disk drive of their device. The customer will have the copy of the song permanently on their disk, provided the track is not deleted by the customer, the disk does not get ...
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The 9th Circuit, affirming the earlier District Court ruling in favor of Diamond Multimedia, [14] ruled that the "digital music recording" for the purposes of the act was not intended to include songs fixed on computer hard drives. The court also held that the Rio was not a digital audio recording device for the purposes of the AHRA, because 1 ...
TikTok will be banned in the United States on Jan. 19, 2025, after a federal appeals court rejected its bid to overturn the ban that President Biden signed in April. The law states that if TikTok ...