Antitrust enters realm of monopolistic rights: courts grapple with the issue of preserving high-tech rights without hindering competition

Article Abstract:

The US Supreme Court ruling in Eastman Kodak Co v. Image Technical Services has revived the conflict between antitrust and copyright law. Copyright law seeks to encourage inventions through giving companies exclusive rights while antitrust law tries to prevent monopolies based on those exclusive rights. The Court ruled that Kodak's attempt to prevent Image Technical from servicing Kodak machines by claiming exclusive right to the parts was monopolistic and anticompetitive. Microsoft may be subject to a similar suit over its market dominance caused by compatibility needs.

Photographic equipment and supplies, Photocopy Equipment, Photographic and Photocopying Equipment Manufacturing, Interpretation and construction, Antitrust law

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Rights to Web sites can be difficult to sort out

Article Abstract:

Many companies use outside developers to create World Wide Web sites, but this raises a plethora of copyright questions, complicated by the computer program aspects of a site. In general, work by an outside contractor is not work for hire and copyright vests in the developer. The site owner may specify that the work is a work for hire, but that may bring other legal responsibilities, notably in California. Alternatively, the owner may negotiate which rights it has, and in what degree, for example to modify the site.

United States, World Wide Web

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Software spared end of fast depreciation: software development costs are treated like research and generally may be deducted in their entirety in the year they were incurred

Article Abstract:

Software research and development costs retain their short tax depreciation schedule despite Revenue Reconciliation Act of 1993 changes. Taxpayers will retain the ability to deduct all costs within the development year under IRC section 174 or capitalize them over five years. Software purchasers must depreciate software over a 36-month useful life under IRC section 167(f)(1). Acquisition of software as part of trade or business assets requires a 15-year amortization period but off-the-shelf software is excluded.

Taxation

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