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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.
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 release of Napster in 1999 caused a rapid upsurge in online piracy of music, films and television, though it always maintained a focus on music in the MP3 format. [ 6 ] [ 7 ] It allowed users to share content via peer-to-peer (P2P) file sharing and was one of the first mainstream uses of this distribution methods as it made it easy for ...
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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 ...
Napster was a free file sharing software created by college student Shawn Fanning to enable people to share and trade music files in mp3 format. Napster became hugely popular because it made it so easy to share and download music files. However, the heavy metal band Metallica sued the company for copyright infringement. [11]
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